The tariff classification of a coating material from Switzerland

NY K81275 November 25, 2003 CLA-2-21:RR:NC:2:228 K81275 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 coating material from Switzerland Dear Mr. Forbes: In your letter dated November 10, 2003, on behalf of Barry Callebaut Canada, Inc., you requested a tariff classification ruling. Product no. PS 8084, EZ Melt Chunks, is described as a material used to enrobe chocolate bars. The stated ingredients are 36.98 percent sugar, 27.14 percent palm kernel oil, 21.69 percent nonfat dry milk, 13.4 percent calcium caseinate, and less than one percent each of soya lecithin and vanilla extract. The product will be imported in 30-pound cardboard boxes. The applicable subheading for this product, 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… 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. In addition, products classified in subheading 2106.90.6600, HTS, will be subject to additional duties based on their value, as described in subheadings 9904.04.59 to 9904.04.66, HTS 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