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NY K84916




April 21, 2004
CLA-2-18:RR:NC:SP:232 K84916

CATEGORY: CLASSIFICATION

TARIFF NO.: 1806.20.6000

Mr. Bob Forbes
ROE Logistics
660 Bridge Street
Montreal, Quebec
Canada H3K 3K9

RE: The tariff classification of a Chocolate Coating from Canada

Dear Mr. Forbes:

In your letter dated March 25, 2004, on behalf of Barry Callebaut Canada, of Hyacinthe, Quebec, you requested a tariff classification ruling.

You supplied descriptive literature with your request. The subject merchandise is product #44-Y06, described as chocolate compound. It will be imported in liquid form, presumably in tanker trucks, and is intended for use as by pastry chefs in coating confectionery and/or pastry. It is said to consist of 56.68 percent sugar, 28 percent hydrogenated cottonseed and soybean oil, 14.75 percent cocoa powder, and traces of lecithin, and salt. The non-fat cocoa solids are stated as 13.12 percent.

The applicable subheading for product #44-Y06, chocolate compound, 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: Confectioner’s 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.

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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