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NY B87583




July 16, 1997

CLA-2-18:RR:NC:SP:232 B87583

CATEGORY: CLASSIFICATION

TARIFF NO.: 1806.20.6000

Mr. Robert V. Tinkham
Chicago Sweeteners Incorporated
1700 Higgins Road
Suite 610
Des Plains, Illinois 60018

RE: The tariff classification and status under the North American Free Trade Agreement (NAFTA), of compound chocolate coatings from Canada; Article 509

Dear Mr. Tinkham:

In your letter dated July 7, 1997 you requested a ruling on the status of compound chocolate coatings from Canada under the NAFTA.

The subject merchandise is stated to contain granulated sugar, skim milk powder or whey powder, palm kernel or other vegetable oil, cocoa powder, lecithin and vanillin. The ingredients will be produced in various non-Nafta countries and shipped to Canada for manufacture of the compound coatings. The finished product will be shipped to the United States as a liquid in 45,000 pound tank trucks or in the form of chips in 50 pound boxes. The subject merchandise will be used as an ingredient in the manufacture of coatings for cakes, biscuits and ice cream products, and as chips for cookies and ice cream.

The applicable tariff provision for the compound chocolate coatings 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 2.3 percent ad valorem. Each of the non-originating materials used to make the compound chocolate coatings has satisfied the changes in tariff classification required under HTSUSA General Note 12(t)/18. The compound chocolate coatings will be entitled to a 0.2 percent ad valorem rate of duty under the NAFTA upon compliance with all applicable laws, regulations, and agreements.

This ruling is being issued under the provisions of Part 181 of the Customs Regulations (19 C.F.R. 181).

This ruling letter is binding only as to the party to whom it is issued and may be relied on only by that party.

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,

Gwenn Klein Kirschner
Chief, Special Products Branch

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