The tariff classification of a confectionery coating from Canada

N215830 May 15, 2012 CLA-2-21:OT:RR:NC:N2:228 CATEGORY: Classification TARIFF NO.: 2106.90.8200 Ms. Sherri Comeau Barry Callebaut 2950 Nelson Street St-Hyacinthe, Quebec, Canada, J2S1Y7 RE: The tariff classification of a confectionery coating from Canada Dear Ms. Comeau: In your letter dated April 30, 2012, you requested a tariff classification ruling. An ingredients breakdown accompanied your letter. White Confectionery Coating (item no. IMW-F10P009-01-000), in the form of easy melt disks, is said to be composed of approximately 59 percent sugar, 25 percent palm kernel oil, 8 percent whole milk powder, 6 percent skim milk powder, and less than one percent, each, soy lecithin and vanillin. The product will be imported in 50-pound cases and used to coat pretzels after melting. The applicable subheading for the white confectionery 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. 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 the 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 Bruce N. Hadley, Jr. at (646) 733-3029. Sincerely, Thomas J. Russo Director National Commodity Specialist Division