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NY J82217

April 14, 2003

CLA-2-18:RR:NC:SP:232 J82217


TARIFF NO.: 1806.20.9900

Mr. Bob Forbes
ROE Logistics
474 McGill Street – Suite 300
Montreal, Quebec
Canada H2Y 2H2

RE: The tariff classification of a Sugar Free Coating from Canada

Dear Mr. Forbes:

In your letter received March 18, 2003, on behalf of Barry Callebaut Canada, of Hyacinthe, Quebec, you requested a tariff classification ruling.

You supplied descriptive literature with your request. The subject merchandise is product 0791500-500-PSH 7671, described as a chocolate flavored sugar free coating. It will be imported in 10-pound slabs. It is assumed for the purposes of this ruling that this product is intended for use in molding and enrobing confectionery and/or pastry. It is said to consist of 24.9 percent cocoa butter, 20.82 percent maltitol, 21.19 percent lactitol, 17.24 percent cocoa powder, 7.66 percent cocoa liquor, 5.54 percent chocolate liquor, and traces of butter oil, lecithin, vanilla, coffee, and cinnamon. The total milk fat is said to be 2.18 percent.

The applicable subheading for product 0791500-500-PSH 7671, chocolate flavored sugar free coating, 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 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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