The tariff classification of "milk chocolate flavored coating" (Product number L010-168 from Belgium

N008147 April 5, 2007 CLA-2-18:RR:E:NC:SP:232 CATEGORY: Classification TARIFF NO.: 1806.20.8100; 1806.20.8200 Mr. Bob Forbes ROE Logistics 660 Bridge Street Montreal, Quebec H3K 3K9 RE: The tariff classification of “milk chocolate flavored coating” (Product number L010-168 from Belgium Dear Mr. Forbes: In your letter dated March 12, 2007, you requested a tariff classification ruling. The subject merchandise is stated to contain 41.5 percent sugar, 35.5 percent hydrogenated vegetable fat, 12.5 percent whey, 6.5 percent non-fat dry milk, 3.0 percent cocoa powder and traces of soy lecithin and vanillin. The percentage of non-fat solids of cocoa powder is 2.67 percent, total milk fat is 0.14 percent and the total milk solid is 19.0 percent. It will be shipped in 5-kilogram blocks and the intended use is for coating cakes, pastries and confectionery. The applicable subheading for the, “milk chocolate flavored coating”, if imported in quantities that fall within the limits described in additional U.S. note 10 to chapter 4, will be 1806.20.8100, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Chocolate and other food preparations containing cocoa: Other preparations in blocks or slabs 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: 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 general 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 1806.20.8200, HTS, and dutiable at the rate of 37.2 cents per kilogram plus 8.5 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 Frank Troise at 646-733-3031. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division