The tariff classification of confectionery coatings from Canada

N012218 August 17, 2007 CLA-2-21:RR:NC:N2:228 CATEGORY: Classification TARIFF NO.: 2106.90.8200; 2106.90.9997 Mr. John Anctil Livingston International Trade Services, Inc. 100 Walnut Street Champlain, NY 12919 RE: The tariff classification of confectionery coatings from Canada Dear Mr. Anctil: In your letters dated April 2, 2007 and May 14, 2007, on behalf of Blommer Chocolate Company, Chicago, IL, you requested a tariff classification ruling. Samples and ingredients breakdowns for three products were submitted with your May letter. The samples were forwarded to the Customs laboratory for analysis. “Georgia,” “GM,” and “UC Yogurt Coating” are white-colored, solid materials used as confectionery coatings. All are composed of sugar, palm kernel oil, skim milk powder, and yogurt powder. Other ingredients, depending on the product, include whey powder, lecithin, lactic acid, titanium dioxide, flavoring, and maltodextrin. Laboratory analysis found the Georgia coating contained 53.4 percent sucrose and 14.8 percent milk solids, UC coating contained 56.7 percent sucrose and 9.5 percent milk solids, and GM coating contained 51.7 percent sucrose and 8.9 percent milk solids. The applicable subheading for the Georgia Yogurt Coating 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. The applicable subheading for the UC Yogurt Coating and GM Yogurt Coating will be 2106.90.9997, HTSUS, which provides for food preparations not elsewhere specified or included…other…other…other…other…containing sugar derived from sugar cane and/or sugar beets. 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