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NY 802968

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October 14, 1994

CLA-2-21:S:N:N7:228 802968

CATEGORY: CLASSIFICATION

TARIFF NO.: 2106.90.6997

Mr. Beat Hermann
Max Felchlin Inc., Schwyz
Bahnhofstrasse 63
6430 Schwyz/Switzerland

RE: The tariff classification of a white, confectioner's coating material from Switzerland

Dear Mr. Hermann:

In your letter dated October 7, 1994 you requested a tariff classification ruling.

An ingredients breakdown accompanied your letter. A sample, submitted separately, was examined and disposed of. The product, FE51E Ultra White, is a firm, off-white material, said to consist of 43 percent sugar, 41 percent vegetable fat, 6 percent skimmed milk powder, 6 percent dextrose, 3 percent whole milk powder, and unstated amounts of lecithin and vanillin. The product will be used, after softening, as a coating for chocolates and other confectioner's specialties. It will be prepared in units weighing 2-kilograms each, 5 units to a carton.

The applicable subheading for the FE51E Ultra White will be 2106.90.6997, Harmonized Tariff Schedule of the United States (HTS), which provides for food preparations not elsewhere specified or included...other...other...containing sugar derived from sugar cane and/or sugar beets. The rate of duty will be 10 percent ad valorem.
This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

Sincerely,

Jean F. Maguire
Area Director
New York Seaport

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