The tariff classification of a Chocolate Coating from Canada

NY J82669 April 23, 2003 CLA-2-18:RR:NC:SP:232 J82669 CATEGORY: Classification TARIFF NO.: 1806.20.6000 Mr. Bob Forbes ROE Logistics 474 McGill Street – Suite 300 Montreal, Quebec Canada H2Y 2H2 RE: The tariff classification of a Chocolate Coating from Canada Dear Mr. Forbes: In your letter dated March 17, 2003, on behalf of Barry Callebaut Canada, of Hyacinthe, Quebec, you requested a tariff classification ruling. You supplied descriptive literature with your request. The subject merchandise is Product 0759950-053, described as milk chocolate-flavored coating. It will be imported in the form of easily melted wafers, in 50-pound boxes, for use as a coating. It is said to contain 51.55 percent sugar, 27.18 percent palm kernel oil, 11.33 percent cocoa powder, 6.04 percent whey powder, 3.4 percent non fat dry milk, and traces of lecithin and vanilla. The nonfat cocoa solids are stated to be 10.09 percent. The milk fat percentage is stated as 0.09 percent and the milk solids are said to be 9.44 percent. The applicable subheading for Product 0759950-053, milk chocolate-flavored coating, will be 1806.20.6000, Harmonized Tariff Schedule of the United States, Annotated, (HTSUSA), which provides for Chocolate and other food preparations containing cocoa: Other, in blocks, slabs or bars, weighing more than 2 kg or in liquid, paste, powder, granular or other bulk form in containers or immediate packings, of a content exceeding 2 kg: Confectioners’ coatings and other products (except confectionery) containing by weight not less than 6.8 percent non-fat solids of the cocoa bean nib and not less than 15 percent of vegetable fats other than cocoa butter. The general rate of duty will be 2 percent ad valorem. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist John Maria at (646) 733-3031. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division