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NY K80795





December 10, 2003
CLA-2-18:RR:NC:SP:232 K80795

CATEGORY: CLASSIFICATION

TARIFF NO.: 1806.20.9900

Mr. Bob Forbes
R.O.E. Logistics
660 Bridge Street
Montreal, Quebec
Canada H3K 3K9

RE: The tariff classification of a chocolate flavored coating (Product number LSH 8609) from Canada

Dear Mr. Forbes:

In your letter dated November 19, 2003, on behalf of Barry Callebaut Canada Inc., you requested a tariff classification ruling.

The subject merchandise is stated to contain 53.39 percent sugar, 30.09 percent hydrogenated palm kernel oil, 5.82 percent nonfat dry milk, 6.79 percent cocoa powder, 3.38 percent whey powder, 0.48 percent soya lecithin and 0.01 percent vanillin. The product will be imported in 50 pound pails. It will be used in cookie enrobing.

The applicable subheading for the chocolate flavored 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 preparations...in liquid, paste, powder, granular or other bulk form in containers or immediate packings, of a content exceeding 2 kg...other...other...other. The general rate of duty will be 8.5 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 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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