The tariff classification of a food ingredient from Canada

NY R02390 August 18, 2005 CLA-2-21:RR:NC:N2:228 R02390 CATEGORY: Classification TARIFF NO.: 2106.90.6400; 2106.90.6600 Mr. Bob Forbes R.O.E. Logistics 660 Bridge Street Montreal, Quebec H3K 3K9 Canada RE: The tariff classification of a food ingredient from Canada Dear Mr. Forbes: In your letter dated August 8, 2005, on behalf of Barry Callebaut Canada, you requested a tariff classification ruling. Product no. LSA 408 is described as a material for molding confectionery bars. It is said to be composed of approximately 29 percent vegetable oil, 27 percent sugar, 21 percent calcium carbonate, 16 percent nonfat dry milk, 6 percent whole milk, and one percent or less, each, of palm oil, lecithin, vitamins, and vanillin. It will be imported in liquid form in 5-pound pails. The applicable subheading for this product, if imported in quantities that fall within the limits described in additional U.S. note 10 to chapter 4, will be 2106.90.6400, Harmonized Tariff Schedule of the United States (HTS), which provides for food preparations not elsewhere specified or included…other… other…containing over 10 percent by weight of milk solids…other, dairy products described in additional U.S. note 1 to chapter 4…described in additional U.S. note 10 to chapter 4 and entered pursuant to its provisions. The rate of duty will be 10 percent ad valorem. If the quantitative limits of additional U.S. note 10 to chapter 4 have been reached, the product will be classified in subheading 2106.90.6600, HTS, and dutiable at the rate of 70.4 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