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NY I86196

September 26, 2002

CLA-2-18:RR:NC:SP:232 I86196


TARIFF NO.: 1806.20.6000

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

RE: The tariff classification of Compound Chocolate Coating (Product number 44-0113) from Canada

Dear Mr. Forbes:

In your letter dated September 9, 2002 on behalf of Barry Callebaut Canada Inc., you requested a tariff classification ruling. Additional information was submitted in your fax dated September 24, 2002.

The subject merchandise is stated to contain 44.06 percent sugar, 31.96 percent partially hydrogenated soybean and cottonseed oils, 11.45 percent modified milk ingredients, 12.03 percent cocoa powder (1.323 percent fat content), 0.49 percent soya lecithin and 0.01 percent vanillin. The milk fat content is 0.24 percent. The product will be in the form of wafers and will be shipped in 650 kilogram super bags. The merchandise will be melted and used as a coating.

The applicable tariff provision for Compound Chocolate Coating 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 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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