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NY F83012

February 16, 2000

CLA-2-18:RR:NC:SP:232 F83012


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 Coating 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 a sugar free chocolate coating, which will be imported in solid form, in 450 pound blocks. It is to be used for enrobing and molding after importation. Product VL 18099 Sugar Free Soft is stated to contain 47.18 percent lactitol, 27.15 percent coconut oil, 10.78 percent cocoa paste, 10.73 percent cocoa powder, 2.7 percent soy salad oil, 1.08 percent lecithin, and traces of aspartame and flavors such as vanilla, coffee, Oreo, cinnamon, nutmeg and allspice.

The applicable tariff provision for Product VL 18099 Sugar Free Soft 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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