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NY I85267

August 22, 2002

CLA-2-18:RR:NC:SP:232 I85267


TARIFF NO.: 1806.20.9900

Mr. Bob Forbes
R.O.E. Logistics
474 McGill Street
Suite 300
Montreal, Quebec
Canada H2Y 2H2

RE: The tariff classification of Dark Compound Coating (Product number psh 7548) from Canada

Dear Mr. Forbes:

In your letter dated August 6, 2002, on behalf of Barry Callebaut Canada Inc., you requested a tariff classification ruling.

The subject merchandise is stated to contain 58.55 percent sugar, 26.34 percent partially hydrogenated palm kernel oil, 8.54 percent whey powder, 3.85 percent cocoa processed with alkali, 2.14 percent natural cocoa powder, 0.53 percent soya lecithin, and 0.05 percent vanillin. The total milk fat content is 0.09 percent percent. The product will be imported in liquid form in 5 pound and 10 pound barrels to be used as a coating. For purposes of this ruling, it is understood that the product will be used to coat confectionery and/or pastry.

The applicable subheading for the Dark Compound Coating will be 1806.20.9900, Harmonized Tariff Schedule of the United States (HTS), which provides for chocolate and other food preparations containing cocoa...other preparations...in liquid, paste, powder, granular or other bulk form in containers or immediate packings, of a content exceeding 2 kg...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 C.F.R. 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 646-733-3031.


Robert B. Swierupski

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