The tariff classification of a confectionery filling from Belgium

N007826 March 12, 2007 CLA-2-21:RR:E:NC:N2:228 CATEGORY: Classification TARIFF NO.: 2106.90.8200 Mr. Bob Forbes ROE Logistics 660 Bridge Street Montreal, Quebec H3K 3K9 Canada RE: The tariff classification of a confectionery filling from Belgium Dear Mr. Forbes: In your letter dated March 5, 2007, on behalf of Barry Callebaut Canada, you requested a tariff classification ruling. Product no. V00-HO40CO-474, “filling coconut,” is said to be composed of 40 percent vegetable fat, 35 percent sugar, 13.5 percent nonfat dry milk, 10.5 percent lactose, and trace amounts of lecithin and artificial flavor. The product will be imported in 10-kilogram bags and used in its imported condition, without further preparation, as a filling for pralines and bars. The applicable subheading for this product will be 2106.90.8200, 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. The rate of duty will be 6.4 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