The tariff classification of a confectioner’s coating from Canada

NY J89357 October 1, 2003 CLA-2-21:RR:NC:2:228 J89357 CATEGORY: Classification TARIFF NO.: 2106.90.6400; 2106.90.6600 Mr. Bob Forbes R.O.E. Logistics 660 Bridge Street Montreal, Quebec H3K 3K9 Canada RE: The tariff classification of a confectioner’s coating from Canada Dear Mr. Forbes: In your letter dated September 16, 2003, on behalf of Barry Callebaut Canada, Inc., St. Hyacinthe, Quebec, Canada, you requested a tariff classification ruling. Technical information accompanied your letter. Product no. S00-HP31-W-168 is described as a white confectioner’s coating, imported in 5-kilogram blocks. The product is said to be composed of 46.5 percent sugar, 31 percent hydrogenated vegetable fat, 21.5 percent whey, and less than one percent, each, of soy lecithin and vanillin. The applicable subheading for product S00-HP31-W-168, if imported in quantities that fall within the limits described in additional U.S. note 10 to chapter 4, will be 2106.90.6400, Harmonized Tariff Schedule of the United States (HTS), which provides for food preparations not elsewhere specified or included…other… other…containing over 10 percent by weight of milk solids…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 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 2106.90.6600, HTS, and dutiable at the rate of 70.4 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 Stanley Hopard at 646-733-3029. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division