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NY F82657

February 28, 2000

CLA-2-18:RR:NC:SP:232 F82657


TARIFF NO.: 1806.20.9900

Ms. Michele M. Van Treeck
ADM Cocoa
12500 West Carmen Avenue
Milwaukee, WI 53225-6199

RE: The tariff classification and status under the North American Free Trade Agreement (NAFTA), of CF-5886 97MP Confectionery Coating from Canada; Article 509

Dear Ms. Van Treeck:

In your letter dated February 17, 2000 you requested a ruling on the status of a confectionery coating from Canada under the NAFTA.

A sample was included with your request. The subject merchandise is CF-5886 97MP, which is stated to contain sugar, vegetable oil, nonfat dry milk powder, natural cocoa powder, whole milk powder, soy lecithin, sorbitan monostearate, polysorbate 60 and artificial flavoring. The product will be imported in liquid form in tanks holding approximately 40,000 pounds. It will be used to enrobe and coat cakes, cookies, pastries, etc.

The cocoa powder is produced in Holland, the United Kingdom and Singapore. It is also produced in the United States and Canada form cocoa beans originating in the Ivory Coast, Indonesia and the Dominican Republic. The balance of the ingredients originate in the United States and Canada.

The applicable tariff provision for the CF-5886 97MP confectionery coating will be 1806.20.9900, HTS, 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 other other otherother. The general rate of duty will be 8.5 percent ad valorem

The non-originating material used to make the CF-5886 97MP confectionery coating has satisfied the changes in tariff classification required under HTSUSA General Note 12(t)/18. The confectionery coating will be entitled to a free rate of duty under the NAFTA upon compliance with all applicable laws, regulations, and agreements.

This ruling is being issued under the provisions of Part 181 of the Customs Regulations (19 C.F.R. 181). This ruling letter is binding only as to the party to whom it is issued and may be relied on only by that party.

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 212-637-7059.


Robert B. Swierupski

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