The tariff classification of Dark Compound Coating from Canada

N011126 June 7, 2007 CLA-2-18:RR:E:NC:232 CATEGORY: Classification TARIFF NO.: 1806.90.9090 Ms. Sherri Comeau 2950 Nelson Street St-Hyacinthe, Quebec J2S 1Y7 Canada RE: The tariff classification of Dark Compound Coating from Canada Dear Ms. Comeau: In your letter dated May 9, 2007 you requested a tariff classification ruling. The subject merchandise is described as Dark Compound Coating (Sample) (Item number LSB976). It will be imported in two pound pails in liquid form and is not packaged for retail sale. This product is intended for use in enrobing. It is said to contain 48.045 percent fine sugar, 37.713 percent vegetable oil, 13.741 percent cocoa powder and 0.502 percent soya lecithin. The applicable subheading for the Dark Compound Coating will be 1806.90.9090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for chocolate and other food preparations containing cocoa…other … other…other. The rate of duty will be 6 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 telephone number (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 Frank Troise at 646-733-3031. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division