The tariff classification of Chocolate Flavored Coating from Canada

N243883 July 31, 2013 CLA-2-18:OT:RR:NC:232 CATEGORY: Classification TARIFF NO.: 1806.20.9900 Mr. Matthieu Brener Barry Callebaut Canada, Inc. 2950 Rue Nelson St-Hyacinthe Quebec J2S1Y7 Canada RE: The tariff classification of Chocolate Flavored Coating from Canada Dear Mr. Brener: In your letter dated July 10, 2013, you requested a tariff classification ruling. An ingredients breakdown accompanied your letter. The subject merchandise, Chocolate Flavored Coating, item number IMM-F10S092-02-000, is said to contain 50.9 percent sugar, 27.9 percent palm kernel oil, 9 percent whey powder sweet, 5.6 percent cocoa powder, 4.9 percent vege lactose, and less than one percent of the following: soya lecithin and butter oil. The total milk solids are said to be 10 percent. It is a product of Canada and will be imported into the United States in 18 ton tankers (in liquid form) to be used to coat cakes and pastries in the baking industry. The applicable subheading for the Chocolate Flavored Coating, item number IMM-F10S092-02-000, will be 1806.20.9900, Harmonized Tariff Schedule of the United States (HTSUS), 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. 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 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, Thomas J. Russo Director National Commodity Specialist Division