The tariff classification of a Chocolate Coating from Canada

NY I89145 January 9, 2003 CLA-2-18:RR:NC:SP:232 I89145 CATEGORY: Classification TARIFF NO.: 1806.20.9900 Mr. Bob Forbes ROE Logistics 474 McGill Street – Suite 300 Montreal, Quebec Canada H2Y 2H2 RE: The tariff classification of a Chocolate Coating from Canada Dear Mr. Forbes: In your letter dated December 9, 2002, 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 0750340-072, described as chocolate coating. It will be imported in 40-pound cases of chunks. It is assumed for the purposes of this ruling that this product is intended for use as a coating for confectionery and/or pastry. It is said to contain 41.22 percent sugar, 32.42 percent cocoa liquor, 11.68 percent cocoa butter, 9.31 percent alkalized cocoa liquor, 3.05 percent cocoa powder, 1.83 percent milk fat, and traces of lecithin and vanilla. The total milk fat is said to be 1.82 percent. The applicable subheading for product 0750340-072, chocolate coating, 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 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