The tariff classification of Dessert Select (Product number 0790500-500) from Canada

NY J86563 July 17, 2003 CLA-2-18:RR:NC:SP:232 J86563 CATEGORY: Classification TARIFF NO.: 1806.20.6000 Mr. Bob Forbes R.O.E. Logistics 474 McGill Street, Suite 300 Montreal, Quebec Canada H2Y 2H2 RE: The tariff classification of Dessert Select (Product number 0790500-500) from Canada Dear Mr. Forbes: In your letter dated June 26, 2003, on behalf of Barry Callebaut, you requested a tariff classification ruling. The subject merchandise is stated to contain 38.73 percent sugar, 34.32 percent soybean oil, 1.25 percent palm oil, 25.16 percent cocoa powder, 0.03 percent vanillin and 0.50 percent soya lecithin. The product will be imported in liquid form in 50 pound pails and used to enrobe cakes. The applicable subheading for the Dessert Select will be 1806.20.6000, Harmonized Tariff Schedule of the United States (HTS), 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… 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 than 15 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