The tariff classification of a Mocca Filling (Product number VO0-HO40MO-474) from Canada

NY J86618 July 25, 2003 CLA-2-21:RR:NC:SP:232 J86618 CATEGORY: Classification TARIFF NO.: 2101.12.9000 Mr. Bob Forbes R.O.E. Logistics 474 McGill Street, Suite 300 Montreal, Quebec Canada H2Y 2H2 RE: The tariff classification of a Mocca Filling (Product number VO0-HO40MO-474) from Canada Dear Mr. Forbes: In your letter dated July 7, 2003, on behalf of Barry Callebaut, you requested a tariff classification ruling. The subject merchandise is stated to contain 37.5 percent vegetable fat, 33 percent sugar, 12.5 percent nonfat dry milk, 10 percent lactose, 4 percent coffee and 2.5 percent soya lecithin. The product will be imported in pate cream form in 10 kilogram bags. It will be used as a filling. The applicable subheading for the Mocca Filling will be 2101.12.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for Extracts, essences and concentrates of coffee, and preparations with a basis of these extracts, essences or concentrates or with a basis of coffee…Preparations with a basis of extracts, essences or concentrates or with a basis of coffee…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