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NY 808995




April 17, 1995

CLA-2-18:S:N:N7:232 808995

CATEGORY: CLASSIFICATION

TARIFF NO.: 1806.20.6000; 1806.20.9900; 2106.90.9999

Ms. Mona M. Lind
Ambrosia Chocolate
12500 West Carmen Avenue
Milwaukee, WI 53225-6199

RE: The tariff classification of dark chocolate, milk chocolate and white chocolate confectionery coatings products from Canada.

Dear Ms. Lind:

In your letter dated April 3, 1995 you requested a tariff classification ruling.

Information was submitted in connection with NY rulings 804748 dated December 7, 1994, 804747 dated December 7, 1994 and 804742 dated December 22, 1994. S-8295 Sugar Free Dark Confectionery Coating consists of 61.73 percent maltitol, 18.92 percent CR 499 oil, 9.2 percent cocoa powder red dutched (10/12), 4.73 percent 95 palm kernel oil, 2.7 percent cocoa powder natural process (10/12), 2.16 percent cocoa powder black dutched (10/12), 0.5 percent fat lecithin and 0.6 percent salt. S-8427 Sugar Free Milk Chocolate Flavored Confectionery Coating consists of 61.955 percent maltitol, 19.92 percent CR 499 oil, 4.98 percent 95 palm kernel oil, 7.11 percent cocoa powder natural process (10/12), 5 percent sodium caseinate, 0.5 percent fat lecithin, 0.5 percent flavor dried cream extract, 0.025 percent flavor extrin AA and 0.01 percent flavor vanilla extract 10. S-8431 Sugar Free White Confectionery Coating contains 63.22 percent maltitol, 25.04 percent CR 499 oil, 6.26 percent 95 palm kernel oil, 5 percent sodium caseinate, 0.20 percent fat lecithin, 0.25 percent flavor dried cream extract, 0.20 percent flavor extrin AA, 0.01 percent flavor vanilla extract 10. All of the above products will be molded into discs, bulk packaged in 25 pound cases and sold to customers (i.e., retail confectionery producers) in the same packaging. The confectionery coatings are for use as ingredients in candy making.

The applicable tariff provision for the S-8295 Sugar Free Dark Confectionery Coating will be 1806.20.6000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for chocolate and other food preparations containing cocoa: other preparations in blocks or slabs 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 2.4 percent ad valorem .

The applicable tariff provision for the S-8427 Sugar Free Milk Chocolate Flavored Confectionery Coating will be 1806.20.9900, HTS, which provides for chocolate and other food preparations containing cocoa: other preparations in blocks or slabs 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. The general rate of duty will be 9.8 percent ad valorem.

The applicable tariff provision for the S-8431 Sugar Free White Confectionery Coating will be 2106.90.9999, HTS, which provides for food preparations not elsewhere specified or included...other...other...other. The general rate of duty will be 9.4 percent ad valorem

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 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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