The tariff classification of a cocoa flavored coating (Product number PS 8903) from Canada

NY K85076 April 30, 2004 CLA-2-18:RR:NC:SP:232 K85075 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 cocoa flavored coating (Product number PS 8903) from Canada Dear Mr. Forbes: In your letter dated April 5, 2004, on behalf of Barry Callebaut, you requested a tariff classification ruling. The subject merchandise is stated to contain 60.70 percent maltitol, 29.71 percent partially hydrogenated palm oil, 8.54 percent cocoa powder, 0.41 percent butteroil, 0.41 percent soya lecithin, 0.05 percent vanillin and 0.15 percent titanium dioxide. The cocoa powder is stated to contain 7.60 percent nonfat solids. The merchandise will be imported in 30 pound boxes in the form of wafers, and used for coating and enrobing. The applicable subheading for the cocoa 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