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NY 848686

CLA-2-19:S:N:N1:228 848686


TARIFF NO.: 1901.90.3040; 9904.10.60

Mr. Peter B. Helfrich
PBH International
P.O.Box 942
Bellevue, WA 98009

RE: The tariff classification of confectioners coating from Canada.

Dear Mr. Helfrich:

In your letter dated January 3, 1990, on behalf of Manufacturers Production Exchange (MPX), you requested a tariff classification ruling.

The product, described as "confectioners coating," and available in solid (blocks, wafers, chips) or liquid form, is said to be used in baking applications. The letter does not elaborate as to how it will be used or the final form it will take after use. Depending on customer requirements, the ingredient composition will vary, but will always consist of the following ingredients within the noted ranges: sugar (48 to 55 percent), palm kernal oil (22 to 27 percent), non fat milk powder (15 to 20 percent), whey powder (4 to 7 percent), lecithin (.3 to .7 percent), salt, and vanillin (.1 to .3 percent each). Food color or preservatives may be added, at less than one percent, if requested.

The applicable subheading for the "confectioners coating" will be 1901.90.3040, Harmonized Tariff Schedule of the United States (HTS), which provides for food preparations of goods of headings 0401 to 0404, not containing cocoa powder...other...articles of milk or cream not specially provided for...other. The rate of duty will be 17.5 percent ad valorem. This merchandise will also be subject to the quota restrictions of subheading 9904.10.60, HTS.

Goods classifiable under subheading 1901.90.3040, HTS, which have originated in the territory of Canada, will be entitled to a 14 percent ad valorem 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.


Jean F. Maguire
Area Director

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