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NY I87991

November 14, 2002

CLA-2-21:RR:NC:2:228 I87991


TARIFF NO.: 2106.90.8200

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

RE: The tariff classification of a confectionery coating from Switzerland.

Dear Mr. Forbes:

In your letter dated October 16, 2002, on behalf of Barry Callebaut Canada Inc., Quebec, Canada, you requested a tariff classification ruling. Product Number 20451 White Compound Coating-Soft is said to be a white/yellow colored firm slab, composed of 47.5 percent sugar, 40.5 percent hydrogenated vegetable fat, 11.9 percent nonfat dry milk, and less than one percent emulsifier and flavor. It will be imported in boxes containing two 6-kilogram slabs and used to coat cakes, pastries, or cookies.

The applicable subheading for the Number 20451 White Compound Coating-Soft will be 2106.90.8200, Harmonized Tariff Schedule of the United States (HTS), which provides for food preparations not elsewhere specified or included otherothercontaining over 10 percent by weight of milk solidsotherother. The rate of duty will be 6.4 percent.

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 Stanley Hopard at 646-733-3029.


Robert B. Swierupski

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