The tariff classification of a Chocolate Confectionery Decorative Product (Product number M-7BDCH-482) from Canada

NY J86564 July 14, 2003 CLA-2-18:RR:NC:SP:232 J86564 CATEGORY: Classification TARIFF NO.: 1806.20.9900 Mr. Bob Forbes R.O.E. Logistics 474 McGill Street Suite 300 Montreal, Quebec Canada H2Y 2H2 RE: The tariff classification of a Chocolate Confectionery Decorative Product (Product number M-7BDCH-482) from Canada Dear Mr. Forbes: In your letter dated June 23, 2003, on behalf of Barry Callebaut Canada Inc., you requested a tariff classification ruling. The subject merchandise is stated to contain 36.82 percent glucose syrup, 31.3 percent sugar, 23.34 percent cocoa paste, 8.33 percent cocoa butter, 0.06 percent lecithin and 0.01 percent vanillin. The product will be imported in 2.5 kilogram buckets, and will be used to decorate confectionery items. The applicable subheading for the Chocolate Confectionery Decorative Product will be 1806.20.9900, Harmonized Tariff Schedule of the United States (HTS), which provides for chocolate and other food preparations containing cocoa...other preparations...in liquid, paste, powder, granular or other bulk form in containers or immediate packings, of a content exceeding 2 kg...other...other...other. The general rate of duty will be 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