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NY 873768


May 12, 1992

CLA-2-17:S:N:N1:228

CATEGORY: CLASSIFICATION

TARIFF NO.: 1704.90.2010; 1806.20.4020; 1806.20.8095; 1806.90.0090; 1901.90.9095; 1905.90.1060

Mr. R.W. Yager
Norman G. Jensen, Inc.
P.O. Box 1450
Blaine, WA 98230

RE: The tariff classification of bakers' supplies and snack foods from Canada

Dear Mr. Yager:

In two letters dated March 25, 1992, on behalf of Brookside Foods Ltd., Abbotsford, B.C. Canada, you requested a tariff classification ruling.

Ingredients breakdowns were provided with your March letters; samples and additional information were submitted on April 21, 1992. The samples were examined and disposed of. Products identified as No. 40235 Pure Milk Chips, No. 44043 Pure Chips 4000ct, No. 47009 SW White Choco Chips Mini, and No. 47019 Supreme P/B 4000ct, are conical-shaped pieces used as ingredients in baked goods (e.g., cookies) where a chocolate, vanilla, or peanut butter-flavored chip is required. All are packed in plastic bags inside fiber containers. The first two in units containing 25 pounds, net weight, the second two in containers holding 11 pounds, net weight. Product No. 40235 is said to consist of sugar, cocoa butter, skim milk powder, cocoa powder, lecithin, and vanillin. No. 44043 is composed of sugar, cocoa liquor, cocoa butter, lecithin, salt, and vanilla. No. 47009 consists of sugar, palm oil, whey powder, buttermilk powder, lachtec (sic), lecithin, titanox (sic), and vanillin. No. 47019 is made of sugar, palm oil, whey powder, flavor, color, cocoa powder, salt, and lecithin.

Products identified as No. 40021 Yogurt Raisins, No. 40042 Yogurt Pretzels, No. 47400 Choco Coated Peanuts SW, and No. 47401 Choco Coated Raisins SW, are finished products sold and consumed as snack items. All are imported in plastic bags inside fiber containers holding 22 pounds, net weight (pretzels) or 11 pounds (raisins and peanuts). No. 40021 consists of whole, seedless raisins coated with a compound consisting of sugar, palm oil, whey powder, buttermilk powder, skim milk powder, lachtec, lecithin, titanox, and ethyl vanillin. No. 40042 consists of pretzels with an identical coating. No. 47400 consists of split peanuts, and No. 47401 are whole, seedless raisins, coated with a compound made from sugar, cocoa powder, coconut oil, palm oil, whey powder, skim milk powder, salt, lecithin, and vanilla.

The applicable subheading for product No. 40021 Yogurt Raisins will be 1704.90.2010, Harmonized Tariff Schedule of the United States (HTS), which provides for sugar confectionery...not containing cocoa...other...other. The duty rate will be 7 percent ad valorem.

The applicable subheading for Product No. 44043 Pure Chips 4000ct will be 1806.20.4020, HTS, which provides for chocolate and other food preparations containing cocoa...other preparations in liquid, paste, powder, granular or other bulk form in containers or immediate packings, of a content exceeding 2 kg...preparations consisting wholly of ground cocoa beans, with or without added cocoa fat, flavoring or emulsifying agents, and containing not more than 32 percent by weight of butterfat or other milk solids and not more than 60 percent by weight of sugar...other...not containing butterfat or other milk solids. The rate of duty will be 5 percent ad valorem.

The applicable subheading for products No. 40235 Pure Milk Chips, and No. 47019 Supreme P/B 4000ct will be 1806.20.8095, HTS, which provides for chocolate and other food preparations containing cocoa...other preparations...in liquid, paste, powder, granular or other bulk form in containers or immediate packings, of a content exceeding 2 kg... other...other. The rate of duty will be 10 percent ad valorem.

The applicable subheading for products No. 47400 Choco Coated Peanuts SW, and No. 47401 Choco Coated Raisins SW will be 1806.90.0090, HTS, which provides for chocolate and other food preparations containing cocoa...other...other...other. The rate of duty will be 7 percent ad valorem.

The applicable subheading for product No. 47009 SW White Choco Chips Mini will be 1901.90.9095, HTS, which provides for food preparations of goods of headings 0401 to 0404, not containing cocoa powder...other... other...other. The rate of duty will be 10 percent ad valorem.

The applicable subheading for product No. 40042 Yogurt Pretzels will be 1905.90.1060, HTS, which provides for bread, pastry, cakes, biscuits and other bakers' wares...other...bread, pastry, cakes, biscuits and similar baked products...other. The rate of duty will be free.

Goods classifiable under subheadings 1704.90.2010, 1806.20.4020, 1806.20.8095, 1806.90.0090, and 1901.90.9095, HTS, which have originated in the territory of Canada, will be entitled to a 4.2, 3, 6, 4.2, and 6 percent ad valorem rate of duty, respectively, under the United States-Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations.

Your inquiry does not provide enough information for us to give a clsssification ruling on products No. 40213 Choco Chips 4000ct and No. 44030 Lucks Choco Chips 4000ct. Your request for a classification ruling should include the fat content of the cocoa powder.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director

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