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NY F83014

February 24, 2000

CLA-2-18:RR:NC:SP:232 F83014


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 17193 TSF Milk is said to contain 51.85 percent maltitol, 19.8 percent cocoa butter, 16.46 percent cocoa paste, 5.34 percent butter oil, 5.34 percent calcium carbonate, and traces of calcium caseinate, lecithin, aspartame and flavors. Product Renny 3 Sugar Free Bits is stated to consist of 56.02 percent maltitol, 19.71 percent cocoa butter, 15.96 percent cocoa paste, 5.75 percent calcium carbonate, and traces of calcium caseinate, cocoa powder, butter oil, lecithin, and flavors.

Product VL 16269R Renny 3 Milk is described as containing 54.99 percent maltitol, 19.35 percent cocoa butter, 12.9 percent cocoa paste, 5.64 percent calcium carbonate, 5.48 percent butter oil, and traces of calcium caseinate, cocoa powder, lecithin, and flavors. Product VL 19147 Sucrose Free Milk is said to consist of 57.34
percent coconut oil, 23.84 percent lactitol, 6.44 percent whey, 3.22 percent cocoa powder, 3.22 percent whey powder, 3.03 percent cocoa paste, 2.42 percent lactose, and traces of, lecithin and flavors such as vanilla and Oreo.

The applicable tariff provision for Product VL 17193 TSF Milk, Product Renny 3 Sugar Free Bits, Product VL 16269R Renny 3 Milk, and Product VL 19147 Sucrose Free Milk 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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