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NY J84276

May 27, 2003

CLA-2-18:RR:NC:SP:232 J84276


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 dated April 21, 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 0795000-500 PS8146, described as a chocolate flavored sugar free coating. It will be imported in 500-pound drums, and is intended for use as an ice cream coating. It is said to consist of 46.56 percent maltitol, 40 percent chocolate liquor, 5.49 percent cocoa butter, 2.75 percent palm kernel oil, 2.4 percent milk protein concentrate, 2.4 percent lactitol, and traces of lecithin, anhydrous dextrose, vanillin, and vanilla extract.

The applicable subheading for product 0795000 500-PS8146, 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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