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NY J81782




April 10, 2003

CLA-2-18:RR:NC:SP:232 J81782

CATEGORY: CLASSIFICATION

TARIFF NO.: 1806.20.6000

Ms. Lisa M. Hickey
PBB Global Logistics
670 Young Street
Tonawanda, NY 14150

RE: The tariff classification of compound coatings from Canada

Dear Ms. Hickey:

In your letter dated March 26, 2003, on behalf of Wilbur Chocolate, a Cargill Foods Company, you requested a tariff classification ruling.

Information was submitted in your initial request dated March 5, 2003. The subject merchandise consists of two products: Compound V-025 and Compound V-599. Compound V-025 is stated to contain 36.74 percent sugar, 29.91 percent CLSP 499 oil (soya bean/cottonseed oil blend), 10.88 percent cocoa (88-90 percent by weight non-fat solids), 17.40 percent soy protein, 3.63 percent whole milk powder, .85 percent natural flavoring, .48 percent lecithin and .11 percent salt. Compound V-599 contains 36.68 percent sugar, 29.78 percent CLSP 499 oil, 22.22 percent whey powder, 10.78 percent cocoa (88-90 percent by weight non-fat solids), .49 percent lecithin, and .49 percent vanillin. Both of the products will be used as a coating for snack bars. The merchandise will be imported in either liquid form in 25 kilogram pails or buckets, or in slabs weighing 15 kilograms packaged in polylined corrugated cardboard boxes.

The applicable tariff provision for Compound V-025 and the Compound V-599 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 percent ad valorem.

Subheadings 1806.20.2090, HTS and 1806.20.1010, HTS, do not apply to the subject merchandise, since the compound coatings are specifically provided for in subheading 1806.20.6000, noting the percentages by weight of cocoa solids, and vegetable oils.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 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 646-733-3031.

Sincerely,

Robert B. Swierupski
Director,

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