The tariff classification of a chocolate flavored coating (Product number 46-0061-2) from Canada

NY K82298 January 23, 2004 CLA-2-18:RR:NC:SP:232 K82298 CATEGORY: Classification TARIFF NO.: 1806.20.6000 Mr. Bob Forbes R.O.E. Logistics 660 Bridge Street Montreal, Quebec Canada H3K 3K9 RE: The tariff classification of a chocolate flavored coating (Product number 46-0061-2) from Canada Dear Mr. Forbes: In your letter dated January 9, 2004, on behalf of Barry Callebaut, you requested a tariff classification ruling. The subject merchandise is stated to contain 47.42 percent sugar, 37 percent hydrogenated cottonseed and soybean oil, 14.03 percent cocoa powder, 0.60 percent sorbitan monostearate, 0.47 percent soya lecithin, 0.38 percent polysorbate, 0.07 percent salt and 0.03 percent vanillin. The product contains a total of 12.48 percent non-fat solids of the cocoa bean nib. The merchandise will be imported in liquid form and used to coat pastries, cookies or confectionery. For purposes of this ruling, it is understood that the product will be in packaging of a content exceeding 2 kilograms. The applicable subheading for the chocolate flavored coating 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