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NY E87057




October 1, 1999

CLA-2-18:RR:NC:SP:232 E87057

CATEGORY: CLASSIFICATION

TARIFF NO.: 1806.20.6000; 1806.20.9900

Mr. Bernard Adrien
Fritz Starber Inc.
410, St-Nicolas
Bureau 300
Montreal, Quebec
Canada, H2Y 2P5

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

Dear Mr. Adrien:

In your letter dated September 1, 1999 you requested a ruling on the status of confectionery coatings from Canada under the NAFTA.

Samples were included with your initial request dated July 20, 1999. The subject merchandise consists of the following chocolate flavored confectionery coatings: CF-7496, CF-7554, CF-8396, CF-8698, CF-7838. CF-7496 is stated to contain 52.53 percent sugar, 35.85 percent partially hydrogenated cottonseed and soybean oils, 6.36 percent cocoa processed with alkali, 3.18 percent sweet whey and small quantities of various other ingredients. CF-7554 contains 50 percent sugar, 27.23 percent partially hydrogenated palm kernel oil, 12.20 percent cocoa processed with alkali, 10 percent sweet whey and small quantities of various other ingredients. CF-8396 contains 53.89 percent sugar, 31.17 percent partially hydrogenated palm kernel oil, 6.73 percent natural processed cocoa, 6.72 percent cocoa processed with alkali, and small quantities of various other ingredients. CF-8698 contains 55.60 percent sugar, 30.70 percent partially hydrogenated soybean and cottonseed oils, 8.2 percent cocoa processed with alkali, 3.6 percent sweet whey and small quantities of various other ingredients. CF-7838 contains 50.95 percent sugar, 33.77 percent partially hydrogenated palm kernel oil, 12.27 percent natural processed cocoa, 1.36 percent cocoa processed with alkali and small quantities of various other ingredients.

The various cocoa powders have a fat content of 10 to 12 percent. The cocoa powders are produced in Holland or Singapore. They are also produced in the United States and Canada from cocoa beans from the Ivory Coast. The balance of the ingredients originate in the United States or Canada. The confectionery coatings are produced in Canada and are shipped in liquid form in tanks holding approximately 40,000 pounds. They are used to coat cakes, cookies, and similar products.

The applicable tariff provision for the CF-7554, CF-8396, CF-8698 and CF-7838 confectionery 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, 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 kgConfectioners’ 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 2.1 percent ad valorem.

The applicable tariff provision for the CF-7496 confectionery coating will be 1806.20.9900, 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 kgotherotherotherother. The general rate of duty will be 8.8 percent ad valorem.

Each of the non-originating materials used to make the confectionery coatings has satisfied the changes in tariff classification required under HTSUSA General Note 12(t)/18. The confectionery coatings will be entitled to a free 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 212-637-7059.

Sincerely,

Robert B. Swierupski
Director,

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