The tariff classification of a Sugar Free Milk Chocolate Coating from Canada

NY K88059 August 17, 2004 CLA-2-18:RR:NC:SP:232 K88059 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 Sugar Free Milk Chocolate Coating from Canada Dear Mr. Forbes: In your letter dated July 28, 2004, on behalf of Barry Callebaut Canada, of Hyacinthe, Quebec, you requested a tariff classification ruling. You supplied descriptive literature with your request, and added more information in a fax on August 13, 2004. The subject merchandise is product 0999730-408, described as sucrose-free milk chocolate. The product will be shipped in 30-pound boxes, in wafer form, and used without further processing for coating confectionery products, cakes, biscuits, and pastries. It is said to contain 32.21 percent maltitol, 30.94 percent palm kernel oil, 17.3 percent milk protein concentrate, 10.32 percent cocoa powder, 7.47 percent sodium caseinate, and a trace of lecithin and vanilla extract. The milk fat percentage is said to be 0.46 percent and the milk solids are stated as 24.78 percent. The nonfat solids of cocoa are said to be 9.19 percent. The applicable subheading for product 0999730-408, sucrose-free milk chocolate, 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