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NY D82864




October 23, 1998

CLA-2-18:RR:NC:SP:232 D82864

CATEGORY: CLASSIFICATION

TARIFF NO.: 1806.20.6000; 1806.20.9900; 2106.90.8200

Mr. Claude Schellenberger
Max Felchlin, Inc.
Bahnhofstrasse 63
CH-6431 Schwyz, Switzerland

RE: The tariff classification of Coatings from Switzerland.

Dear Mr. Schellenberger:

In your letter dated September 23, 1998, you requested a tariff classification ruling.

You sent descriptive literature and samples of three types of coatings. The products in question are all coverings which are said to be ready to use without further processing upon importation. They are to be used for coating cakes, pastries, and confectioneries. All are hard pastes that will be imported in 5.5 kg pails.

The first item, product CP48E Ultra Blonde, milk coating, is said to contain 40 percent sugar, 39 percent hardened vegetable fat, 16 percent skimmed milk powder, 5 percent fat-reduced cocoa powder, and traces of vanillin and lecithin. Its milk fat content is said to be 0.1 percent. The second item, product CP53E Ultra Gloss, dark coating, is stated to consist of 45 percent sugar, 38 percent hardened vegetable fat, 15 percent fat-reduced cocoa powder, 2 percent dextrose, and traces of vanillin and lecithin.

The last item, product FE52E Ultra White, white coating, is said to contain 40 percent sugar, 37 percent hardened vegetable fat, 12 percent skimmed milk powder, 6 percent dextrose, 5 percent whole milk powder, and traces of vanillin and lecithin. Its milk fat content is said to be 1.4 percent.

The applicable subheading for the CP53E Ultra Gloss, dark 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, in blocks, slabs or bars... 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 CP48E Ultra Blonde, milk coating, will be 1806.20.9900, Harmonized Tariff Schedule of the United States (HTS), which provides for Chocolate and other food preparations containing cocoa: Other, in blocks, slabs or bars... 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. The rate of duty will be 9 percent ad valorem.

The applicable subheading for the FE52E Ultra White, white coating, will be 2106.90.8200, Harmonized Tariff Schedule of the United States (HTS), which provides for Food preparations not elsewhere specified or included: Other: Containing over 10 percent by weight of milk solids: Other: Other. 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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