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NY 818141




January 24, 1996

CLA-2-18:RR:NC:FC:232 818141

CATEGORY: CLASSIFICATION

TARIFF NO.: 1806.20.6000; 1806.20.9900; 2106.90.8200

Mr. Lawrence L. Herman
Casselsbrock & Blackwell
Scotia Plaza, Suite 2200
Toronto, Canada M5H 3C2

RE: The tariff classification of Confectioners' Coatings from Canada.

Dear Mr. Herman:

In your letter dated January 8, 1996, on behalf of Neilson Cadbury, you requested a tariff classification ruling.

You submitted descriptive literature with your request. The items are confectionery coatings and will be imported in bulk either in liquid form, in 20 kilogram cases of wafer-disks, or in 10 kilogram pails of semi-solid form. The merchandise in question is four different types of coating: "Star-Light", "Star-Cocoa", "Star-Glow", and "Star-White". "Star-Glow" and "Star-White" consist of sugar, vegetable oil, whole milk powder, non-fat dry milk, lecithin and vanillin. "Star-Light" is said to consist of sugar, vegetable oil, non-fat dry milk, cocoa powder, lecithin, vanillin, and chocolate liquor. "Star-Cocoa" is said to consist of sugar, vegetable oil, non-fat dry milk, cocoa powder, lecithin, and vanillin.

The applicable tariff provision for the "Star-Light" 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, 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 2.3 percent ad valorem.

The applicable tariff provision for the "Star-Cocoa" will be 1806.20.9900, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), 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: Other. The general rate of duty will be 9.5 percent ad valorem.

The applicable tariff provision for the "Star-Glow" and "Star-White" will be 2106.90.8200, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for Food preparations not elsewhere specified or included: Other: Other: Other: Other: Other. The general rate of duty will be 8.8 percent ad valorem.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 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 212-466-5730.

Sincerely,

Roger J. Silvestri
Director,

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