The tariff classification of a confectioner's white coating,from Switzerland

NY 887546 July 23, 1993 CLA-2-19:S:N:N7:228 CATEGORY: Classification TARIFF NO.: 1901.90.3030 Mr. Beat Herrmann Max Felchlin Inc. Schwyz Main Street 63 CH 6430 Schwyz/Switzerland RE: The tariff classification of a confectioner's white coating, from Switzerland Dear Mr. Herrmann: In your letter dated June 18, 1993, you requested a tariff classification ruling. Technical information and samples were submitted with your letter. The samples were examined and disposed of. FE 51 E Ultra White is an off- white, solid material composed of 43 percent sugar, 41 percent vegetable fat, 6 percent skimmed milk powder, 6 percent dextrose, 3 percent whole milk powder, and unstated amounts of lecithin and vanillin. The product will be imported in 4.75-kilogram bars, and used, after melting, to coat or mold confectioner's specialty products. The applicable subheading for FE 51 E Ultra White will be 1901.90.3030, Harmonized Tariff Schedule of the United States (HTS), which provides for food preparations of goods of headings 0401 to 0404...articles of milk or cream not specially provided for...other...provided for in subheading 9904.10.60. The rate of duty will be 17.5 percent ad valorem. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport