The tariff classification of a Chocolate Coating from Canada

NY J82924 April 29, 2003 CLA-2-18:RR:NC:SP:232 J82924 CATEGORY: Classification TARIFF NO.: 1806.20.8100; 1806.20.8200 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 27, 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 LSH 8016. It will be imported in liquid form, and is intended for use as a coating for ice cream. It is said to contain 34.89 percent sugar, 29.4 percent coconut oil, 10.44 percent whole milk powder, 9.46 percent soybean oil, 7.25 percent whey powder, 4.69 percent cocoa powder, 3.79 percent cocoa liquor, and traces of lecithin, vanillin and vanilla. The total milk fat is said to be 3.05 percent, and the total milk solids are said to be 17.7 percent. The non-fat solids of cocoa bean nib are stated to be 4.17 percent. The applicable subheading for product LSH 8016, if imported in quantities that fall within the limits described in additional U.S. note 10 to chapter 4, will be 1806.20.8100, Harmonized Tariff Schedule of the United States, Annotated, (HTSUSA), which provides for Chocolate and other food preparations containing cocoa: Other preparations in blocks or slabs 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: Other: Other: Other: Dairy products described in additional U.S. note 1 to chapter 4: Described in additional U.S. note 10 to chapter 4 and entered pursuant to its provisions. The general rate of duty will be 10 percent ad valorem. If the quantitative limits of additional U.S. note 10 to chapter 4 have been reached, the product will be classified in subheading 1806.20.8200, HTS, and dutiable at the rate of 37.2 cents per kilogram plus 8.5 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