The tariff classification of a coating material from Canada

N007515 March 15, 2007 CLA-2-21:RR:E:NC:N2:228 CATEGORY: Classification TARIFF NO.: 2106.90.6400; 2106.90.6600 Mr. Bob Forbes ROE Logistics 660 Bridge Street Montreal, Quebec H3K 3K9 Canada RE: The tariff classification of a coating material from Canada Dear Mr. Forbes: In your letter dated February 26, 2007, on behalf of Barry Callebaut Canada, you requested a tariff classification ruling. Product no. 20504, “compound coating firm,” is described as a solid material composed of 46.4 percent sugar, 37.3 percent vegetable fat, 16.2 percent nonfat dry milk, and less than one percent, each, of lecithin and vanillin. The product will be imported in 2-kilogram boxes and used, after heating and melting, to coat cakes, pastries, and confectioneries. 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 (HTSUS), which provides for food preparations not elsewhere specified or included…other…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. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. This merchandise is subject to The Public Health Security and Bioterrorism Preparedness and Response Act of 2002 (The Bioterrorism Act), which is regulated by the Food and Drug Administration (FDA). Information on the Bioterrorism Act can be obtained by calling FDA at 301-575-0156, or at the Web site www.fda.gov/oc/bioterrorism/bioact.html. 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