The tariff classification of Chocolate Flavored Coating (Sample) from Canada

N011125 June 6, 2007 CLA-2-18:RR:E:NC:232 CATEGORY: Classification TARIFF NO.: 1806.90.9090 Ms. Sherri Comeau Barry Callebaut 2950 Nelson Street St-Hyacinthe, Quebec J2S 1Y7, Canada RE: The tariff classification of Chocolate Flavored Coating (Sample) from Canada Dear Ms. Comeau: In your letter dated May 9, 2007 you requested a tariff classification ruling. The subject merchandise is described as Chocolate Flavored Coating (Sample) (Item number LSC006). It will be imported in two pound wafers, not packaged for retail sale. This product is intended for use in enrobing donuts. It is said to contain 49.861 percent fine sugar, 34.706 percent palm kernel oil, 14.588 percent cocoa powder, 0.390 percent soya lecithin, 0.358 percent mono diglycerides myverol, 0.068 percent salt hydrade and 0.029 percent vanillin. The applicable subheading for the Chocolate Flavored Coating will be 1806.90.9090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for chocolate and other food preparations containing cocoa…other … other…other. The rate of duty will be 6 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 merchandise is subject to The Public Health Security and Bioterrorism Preparedness and Response Act of 2002 (The Bioterrorism Act), which is regulated by the Food and Drug Administration (FDA). Information on the Bioterrorism Act can be obtained by calling FDA at telephone number (301) 575-0156, or at the Web site www.fda.gov/oc/bioterrorism/bioact.html. 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