The tariff classification of Milk Chocolate Coating with PGPR (Item No. 0751210-446) from Canada

N031860 July 1, 2008 CLA-2-18:OT:RR:NC:232 CATEGORY: Classification TARIFF NO.: 1806.20.2090 Ms. Sherri Comeau Barry Callebaut 2950 Nelson Street St. Hyacinthe, Quebec Canada J2S 1Y7 RE: The tariff classification of Milk Chocolate Coating with PGPR (Item No. 0751210-446) from Canada Dear Ms. Comeau: In your letter dated June 26, 2008, you requested a tariff classification ruling. Item number 0751210-446 is described as Milk Chocolate Coating with PGPR. It is stated to contain 57.58 percent sugar, 14.61 percent cocoa butter, 14.11 percent cocoa paste, 9.5 percent skim milk powder, 3.4 percent anhydrous milkfat, 0.56 percent soya lecithin, 0.3 percent polyglycerol polyricinoleate (PGPR), and 0.01 percent vanillin. The product is imported in ten pound slabs (fifty pounds per case). The total milkfat for this product is stated as 3.5 percent and the total milksolids are 12.83 percent. It will be used as a coating for confections. The applicable subheading for the Chocolate Coating with PGPR will be 1806.20.2090, Harmonized Tariff Schedule of the United States (HTSUS), 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: Preparations consisting wholly of ground cocoa beans, with or without added cocoa fat, flavoring or emulsifying agents, and containing not more than 32 percent by weight of butterfat or other milk solids and not more than 60 percent by weight of sugar: In blocks or slabs weighing 4.5 kg or more each…Containing butterfat or other milk solids. The general rate of duty will be free. 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