The tariff classification of a food ingredient from Canada

NY R00169 March 18, 2004 CLA-2-21:RR:NC:2:228 R00169 CATEGORY: Classification TARIFF NO.: 2106.90.9400 Mr. William Kaufman Expeditors International of Washington, Inc. 400 Sonwil Drive Buffalo, NY 14225 RE: The tariff classification of a food ingredient from Canada Dear Mr. Kaufman: In your letter dated February 25, 2004, on behalf of Niagara Chocolates Inc., Buffalo, NY, you requested a tariff classification ruling. Product no. A007009, White Confectionery Coating, is described a white-colored material, imported in 10-pound blocks, composed of approximately 68 percent sugar, 28 percent vegetable oil, 4 percent whey powder, and less than one percent of lecithin and citric acid. The material will be used to make a dessert confection. After importation the blocks will be melted, flavored, formed into sticks, coated with chocolate, and individually wrapped and placed into a box. The applicable subheading for this product will be 2106.90.9400 Harmonized Tariff Schedules of the United States (HTS), which provides for food preparations not elsewhere specified or included…other…other…articles containing over 65 percent by dry weight of sugar described in additional U.S. note 2 to chapter 17… other. The rate of duty will be 28.8 cents per kilogram plus 8.5 percent ad valorem. 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