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NY F83013

February 28, 2000

CLA-2-18:RR:NC:SP:232 F83013


TARIFF NO.: 1806.20.9900

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 four 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 19250 Renny 3 S/F is stated to contain 53.51 percent maltitol, 28.38 percent vegetable oil, 6.49 percent calcium carbonate, 6.49 percent cocoa powder, 1.62 percent palm oil flakes, and traces of calcium caseinate, lecithin, butter oil and flavors such as vanillin. Product VL 17045 Renny III Sugar is stated to contain 54.2 percent maltitol, 30.64 percent vegetable oil, 6.55 percent calcium carbonate, 6.55 percent cocoa powder, and traces of calcium caseinate, lecithin, butter oil and vanillin.

Product VL 13036R Sucrose Free is said to consist of 48.78 percent coconut oil, 21.01 percent maltitol, 6.08 percent calcium carbonate, 5.95 percent cocoa paste, 4.86 percent soy salad oil, 2.69 percent vegetable oil, 2.60 percent whey powder, 1.74 percent non fat milk powder, 1.74 percent whole milk powder, 1.74 percent cocoa
powder, 1.39 percent cocoa butter, and traces of lecithin, aspartame, and flavors such as vanilla. Product VL 17216 Renny 3 Semi-Sweet is described as consisting of 46.13 percent maltitol, 18.8 percent cocoa powder, 17.75 percent cocoa butter, 14.47 percent cocoa paste, 2.35 percent butter oil, and traces of lecithin, and flavors such as vanilla, coffee, cinnamon, nutmeg and allspice.

The applicable tariff provision for Product VL 19250 Renny 3 S/F, Product VL 17045 Renny III Sugar, Product VL 13036R Sucrose Free, and Product VL 17216 Renny 3 Semi-Sweet will be 1806.20.9900, 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: Other: Other: Other: Other. The general rate of duty will be 8.5 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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