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F83017 F8 Ruling Active

The tariff classification of Coatings from Canada.

Issued February 28, 2000 by U.S. Customs and Border Protection.

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F8 F83017 (February 28, 2000)

Tariff classification

HTS codes: 1806.20.9900

Headings: 1806

Product description

You submitted descriptive literature with your request. The subject merchandise is a chocolate coating, imported in bulk in liquid form, which is intended to be used for enrobing and molding after importation. Product LSh6233 Milk Chocolate Compound is stated to contain 53 percent sugar, 31 percent soybean oil, 8.5 percent whey powder, 7 percent cocoa powder (of which 10 percent is fat), and a trace of lecithin.

Full text

NY F83017 February 28, 2000 CLA-2-18:RR:NC:SP:232 F83017 CATEGORY: Classification TARIFF NO.: 1806.20.9900 Ms. Darlene DiBernardo Deringer Logistics Consulting Group 1 Lincoln Blvd., Suite 225 Rouses Point, NY 12979 RE: The tariff classification of Coatings from Canada. Dear Ms. DiBernardo In your letter dated February 9, 2000, on behalf of Barry Callebaut, Inc., of St. Albans, Vermont, you requested a tariff classification ruling. You submitted descriptive literature with your request. The subject merchandise is a chocolate coating, imported in bulk in liquid form, which is intended to be used for enrobing and molding after importation. Product LSh6233 Milk Chocolate Compound is stated to contain 53 percent sugar, 31 percent soybean oil, 8.5 percent whey powder, 7 percent cocoa powder (of which 10 percent is fat), and a trace of lecithin. The applicable tariff provision for Product LSh6233 Milk Chocolate Compound will be 1806.20.9900, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for Chocolate and other food preparations containing cocoa: Other preparations in blocks, slabs or bars, weighing more than 2 kg or in liquid, paste, powder, granular or other bulk form in containers or immediate packings of a content exceeding 2 kg: Other: Other: Other: Other. The general rate of duty will be 8.5 percent ad valorem. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 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 (212) 637-7059. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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