The tariff classification of a Chocolate Coating from Canada

NY J84431 June 2, 2003 CLA-2-18:RR:NC:SP:232 J84431 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 April 28, 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 FWD-GAN-CREAM-X06. It will be imported in 2.5 kilo bags, and is intended for use as by pastry chefs in coating confectionery and/or pastry. It is said to contain 35.5 percent cream, 21.73 percent cocoa liquor, 16.4 percent sugar, 13 percent dextrose, 8 percent sorbitol, 2 percent milk protein, 1.64 percent cocoa powder, 1.23 percent cocoa butter, and traces of vanillin. The total milk fat is said to be 12.7 percent, and the total milk solids are said to be 16.4 percent. The applicable subheading for the product FWD-GAN-CREAM-X06, 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