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NY R02803




November 16, 2005

CLA-2-21:RR:NC:N2:228 R02803

CATEGORY: CLASSIFICATION

TARIFF NO.: 2106.90.6400: 2106.90.6600

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

RE: The tariff classification of a coating material from Canada

Dear Mr. Forbes:

In your letter dated November 7, 2005, on behalf of Barry Callebaut Canada, you requested a tariff classification ruling.

Product no. 0758000-067, H.Prot Malt Yogurt, is described as a material for coating cakes, pastries, and confections, imported in the form of “chunks,” in 50-pound cases. The material is made of approximately 33 percent maltitol, 30 percent palm kernel oil, 10 percent calcium carbonate, 10 percent milk protein concentrate, 10 percent nonfat dry milk, 6 percent yogurt powder, and less than one percent each of lecithin and vanilla flavor.

The applicable subheading for this product, if imported in quantities that fall within the limits described in additional U.S. note 10 to chapter 4, will be 2106.90.6400, Harmonized Tariff Schedule of the United States (HTS), which provides for food preparations not elsewhere specified or includedother othercontaining over 10 percent by weight of milk solidsdairy products described in additional U.S. note 1 to chapter 4described in additional U.S. note 10 to chapter 4 and entered pursuant to its provisions. The rate of duty will be 10 percent ad valorem. If the quantitative limits of additional U.S. note 10 to chapter 4 have been reached, the product will be classified in subheading 2106.90.6600, HTS, and dutiable at the rate of 70.4 cents per kilogram plus 8.5 percent ad valorem.

This merchandise is subject to The Public Health Security and Bioterrorism Preparedness and Response Act of 2002 (The Bioterrorism Act), which is regulated by the Food and Drug Administration (FDA). Information on the Bioterrorism Act can be obtained by calling FDA at 301-575-0156, or at the Web site www.fda.gov/oc/bioterrorism/bioact.html.

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 Stanley Hopard at 646-733-3029.

Sincerely,

Robert B. Swierupski
Director,

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