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NY F83011

February 17, 2000

CLA-2-18:RR:NC:SP:232 F83011


TARIFF NO.: 1806.20.6000

Ms. Darlene DiBernardo
Deringer Logistics Consulting Group
1 Lincoln Blvd., Suite 225
Rouses Point, NY 12979

RE: The tariff classification of Chocolate Coatings from Canada.

Dear Ms. DiBernardo

In your letter dated February 9, 2000, on behalf of Barry Callebaut, Inc., of St. Albans, Vermont, you requested a tariff classification ruling.

You submitted descriptive literature with your request. The subject merchandise is five varieties of sugar free chocolate coating, which will be imported in solid form, in 450 pound blocks. They are all stated to be used for enrobing and molding after importation. Product VL 21002 S/F Dark Comp is stated to contain 34.23 percent vegetable oil, 30.72 percent calcium carbonate, 13.16 percent maltitol, 17.56 percent cocoa powder, 1.29 percent palm oil flakes, 1.2 percent cocoa paste, and traces of lecithin, aspartame and flavors. Product VL 17302 DK Sucrose Free is said to contain 42.54 percent coconut oil, 14.52 percent lactitol, 11.24 percent polydextrose, 11.03 percent cocoa paste, 7.03 percent non fat milk powder, 7.96 percent cocoa powder, 5.13 percent soy salad oil, and traces of aspartame, lecithin, and flavors such as vanilla and coffee.

Product VL 20224 Dark Sugar Free is described as consisting of 51.33 percent coconut oil, 12.85 percent cocoa paste, 12.82 percent mannitol, 9.15 percent whey powder, 6.66 percent cocoa powder, 4.58 percent calcium carbonate, 1.66 percent non
fat milk powder, and traces of soy salad oil, lecithin, aspartame, and flavors such as vanilla and coffee. Product VL 17021 Renny III is stated to contain 50.06 percent maltitol, 29.85 percent vegetable oil, 18.84 percent cocoa powder, and traces of butter oil, lecithin, and vanilla. Product VL 17100 Sucrose Free Dark is said to consist of 49.28 percent coconut oil, 19.51 percent maltitol, 5.32 percent polydextrose, 10.43 percent cocoa paste, 7.1 percent cocoa powder, 3.55 percent whey powder,1.79 percent soy salad oil, 1.77 percent non fat milk powder, and traces of vegetable oil, lecithin, aspartame, and flavors such as vanilla and coffee.

The applicable tariff provision for Product VL 21002 S/F Dark Comp, Product VL 17302 DK Sucrose Free, Product VL 20224 Dark Sugar Free, Product VL 17021 Renny III, and Product VL 17100 Sucrose Free Dark 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: 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 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 CFR 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 (212) 637-7059.


Robert B. Swierupski

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