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NY 890026

September 17, 1993



TARIFF NO.: 1806.20.6000

Mr. James M. Gorlewski
Tower Group International, Inc.
128 Dearborn Street
Buffalo, New York 14207-3198

RE: The tariff classification of a confectionery coating from Canada.

Dear Mr. Gorlewski:

In your letter dated September 1, 1993, on behalf of Bowes Company Limited, you requested a tariff classification ruling.

The subject merchandise is described as #49 Confectionery Coating. It is stated to contain 63.5 percent coconut oil, 27.0 percent sugar, 08.0 percent cocoa (10 percent fat), 00.8 percent cotton seed stearine, 00.4 percent lecithin, 00.2 percent salt and 00.1 percent artificial flavor. The product will be packaged in metal drums holding 475 pounds net weight, and will be used by dairy companies to coat ice cream bars, ice cream sandwiches, or other ice cream novelty items.

The applicable subheading for the #49 Confectionery Coating will be 1806.20.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for chocolate and other food preparations containing cocoa: other preparations in blocks or slabs 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 duty rate will be 2.5 percent ad valorem.

Goods classifiable under subheading 1806.20.6000, HTS, which have originated in the territory of Canada, will be entitled to a 1.2 percent rate of duty under the United States-Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely,

Jean F. Maguire
Area Director

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