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NY C82974




January 20, 1998

CLA-2-18:RR:NC:SP:232 C82974

CATEGORY: CLASSIFICATION

TARIFF NO.: 1806.20.6000; 2106.90.9997

Mr. George T. Biris
Davies, Turner & Co.
90 Washington Street
New York, NY 10006-2214

RE: The tariff classification of Coatings from Sweden.

Dear Mr. Biris:

In your letter dated December 8, 1997, on behalf of Semper - Arla Foods of Portsmouth, New Hampshire, you requested a tariff classification ruling.

You submitted samples and descriptive literature with your request. The merchandise in question is four types of confectioner's coatings which are intended to be melted and used for the enrobing and dipping of pastries and confectioneries by bakeries. They will be imported in 11 pound bars. The first item, "Semper Dark Swedish Coating", is said to consist of 49 percent sugar, 34 percent vegetable oil, 16 percent cocoa powder (containing by weight a minimum of 14 percent non-fat solids of the cocoa bean nib), and traces of lecithin and flavors. The second item, "Semper Light Swedish Coating", is stated to contain 49 percent sugar, 35 percent vegetable oil, 8 percent cocoa powder (containing by weight a minimum of 7 percent non-fat solids of the cocoa bean nib), 7 percent skim milk powder, and traces of lecithin and flavors.

The third product, "Semper Orange Swedish Coating", is said to consist of 40 percent sugar, 40 percent vegetable oil, 10 percent cocoa powder (containing by weight a minimum of 9 percent non-fat solids of the cocoa bean nib), 7 percent skim milk powder, 2 percent soy flour, and traces of lecithin and flavors. The fourth item, "Semper White Swedish Coating", is said to contain 58 percent sugar, 33 percent vegetable oil, 5 percent skim milk powder, 3 percent cocoa butter, and traces of lecithin and flavors. The applicable subheading for the Semper Dark Swedish Coating, the Semper Light Swedish Coating and the Semper Orange Swedish Coating will be 1806.20.6000, Harmonized Tariff Schedule of the United States (HTS), 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 rate of duty will be 2.2 percent ad valorem.
The applicable subheading for the Semper White Swedish Coating will be 2106.90.9997, 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 7.6 percent ad valorem.

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

A copy of this 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,

Robert B. Swierupski

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