The tariff classification of a Chocolate Flavored Coating from Canada

NY K82499 February 11, 2004 CLA-2-18:RR:NC:SP:232 K82499 CATEGORY: Classification TARIFF NO.: 1806.20.6000 Mr. Bob Forbes ROE Logistics 660 Bridge Street Montreal, Quebec Canada H3K-3K9 RE: The tariff classification of a Chocolate Flavored Coating from Canada Dear Mr. Forbes: In your letter received January 20, 2004, on behalf of Barry Callebaut Canada, of Hyacinthe, Quebec, you requested a tariff classification ruling. You supplied descriptive literature with your request. The subject merchandise is product 0769080-000, described as chocolate flavored coating. It will be imported in liquid form, presumably in tanker trucks, and is intended for use as by pastry chefs in coating confectionery and/or pastry. It is said to consist of 47.92 percent sugar, 36.5 percent hydrogenated cottonseed and soybean oil, 14.03 percent cocoa powder, and traces of lecithin, stabilizers, salt, and vanillin. The non fat cocoa solids are stated as 12.48 percent. The applicable subheading for product 0769080-000, chocolate flavored coating, will be 1806.20.6000, Harmonized Tariff Schedule of the United States, Annotated, (HTSUSA), 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: Confectioner’s 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