The tariff classification of Dark Premium Freezecote (Product number 0765650-000) from Canada

NY J86734 July 23, 2003 CLA-2-18:RR:NC:SP:232 J86734 CATEGORY: Classification TARIFF NO.: 1806.20.6000 Mr. Bob Forbes R.O.E. Logistics 474 McGill Street, Suite 300 Montreal, Quebec Canada H2Y 2H2 RE: The tariff classification of Dark Premium Freezecote (Product number 0765650-000) from Canada Dear Mr. Forbes: In your letter dated July 3, 2003, on behalf of Barry Callebaut, you requested a tariff classification ruling. Information was submitted in your initial request dated May 13, 2003. The subject merchandise is stated to contain 39.29 percent sugar, 18.49 percent coconut oil, 13.38 percent soybean oil, 13.91 percent chocolate liquor, 10.8 percent cocoa powder, 3.61 percent nonfat milk powder, 0.39 percent soya lecithin, 0.05 percent vanilla extract, 0.0047 percent raspberry flavor, 0.0033 percent orco flavor, 0.0013 percent raisin flavor and 0.0004 percent honey flavor. The product contains a total of 16.07 percent non-fat solids of the cocoa bean nib. The merchandise will be imported in liquid form in 50 pound pails and used as an ice cream coating. The applicable subheading for the Dark Premium Freezecote will be 1806.20.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for Chocolate and other food preparations containing cocoa: Other preparations 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