The tariff classification of a Chocolate Coating from Canada

NY R00945 October 26, 2004 CLA-2-18:RR:NC:SP:232 R00945 CATEGORY: Classification TARIFF NO.: 1806.20.6000 Mr. Bob Forbes ROE Logistics 660 Bridge Street Montreal, Quebec Canada H3K-3K9 RE: The tariff classification of a Chocolate Coating from Canada Dear Mr. Forbes: In your letter dated October 15, 2004, on behalf of Barry Callebaut Canada, of Hyacinthe, Quebec, you requested a tariff classification ruling. You supplied descriptive literature with your request. The subject merchandise is product LSH 7949, described as chocolate coating. It will be imported in liquid form in 50 pound pails, and is intended for use in enrobing or coating chocolate bars. It is said to consist of 34.87 percent sugar, 32 percent vegetable oil, 11.75 percent milk protein concentrate, 7.76 percent calcium caseinate, 9.52 percent cocoa powder, 3.49 percent sweet whey powder, and traces of lecithin, vanillin, and vanilla extract. The milk fat is said to be 0.34 percent, and the milk solids are 23.05 percent. The non-fat solids of the cocoa bean nib are stated as 9.09 percent. The applicable subheading for the product LSH 7949, chocolate coating, will be 1806.20.6000, Harmonized Tariff Schedule of the United States, Annotated, (HTSUSA), which provides for Confectioners’ coatings and other products (except confectionery) containing by weight not less than 6.8 percent non-fat solids of the cocoa bean nib and not less than15 percent of vegetable fats other than cocoa butter. The general rate of duty will be 2 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 John Maria at (646) 733-3031. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division