The tariff classification of a "Milk Type Coating" (Product number LSA 492) from Canada

NY R02855 December 15, 2005 CLA-2-18:RR:NC:SP:232 R02855 CATEGORY: Classification TARIFF NO.: 1806.20.6000 Mr. Bob Forbes R.O.E. Logistics 660 Bridge Street Montreal, Quebec Canada H3K 3K9 RE: The tariff classification of a “Milk Type Coating” (Product number LSA 492) from Canada Dear Mr. Forbes: In your letter dated November 18, 2005, on behalf of Barry Callebaut, you requested a tariff classification ruling. The subject merchandise is stated to contain 40.49 percent sugar, 25.32 percent coconut oil, 8.42 percent partially hydrogenated soybean oil, 8.59 percent cocoa powder, 5.28 percent nonfat dry milk, 5.28 percent whey powder, 4.00 percent whole milk powder, 0.84 percent soybean salad oil, 0.70 percent palm oil stearine, 0.64 percent chocolate liquor, 0.32 percent soya lecithin, 0.05 percent supervan r, 0.01 percent supervan e and 0.004 percent chocolate flavor. The product is stated to contain 7.94 percent nonfat solids of the cocoa bean nib. The merchandise will be imported in liquid form in 10 pound pails. It will be used to enrobe cones in ice cream applications. The applicable subheading for the “Milk Type Coating” 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. 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 John Maria at 646-733-3031. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division