United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 2003 NY Rulings > NY J86705 - NY J86750 > NY J86734

Previous Ruling Next Ruling
NY J86734




July 23, 2003

CLA-2-18:RR:NC:SP:232 J86734

CATEGORY: CLASSIFICATION

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 Dark Premium Freezecote (Product number 0765650-000) from Canada

Dear Mr. Forbes:

In your letter dated July 3, 2003, on behalf of Barry Callebaut, you requested a tariff classification ruling.

Information was submitted in your initial request dated May 13, 2003. The subject merchandise is stated to contain 39.29 percent sugar, 18.49 percent coconut oil, 13.38 percent soybean oil, 13.91 percent chocolate liquor, 10.8 percent cocoa powder, 3.61 percent nonfat milk powder, 0.39 percent soya lecithin, 0.05 percent vanilla extract, 0.0047 percent raspberry flavor, 0.0033 percent orco flavor, 0.0013 percent raisin flavor and 0.0004 percent honey flavor. The product contains a total of 16.07 percent non-fat solids of the cocoa bean nib. The merchandise will be imported in liquid form in 50 pound pails and used as an ice cream coating.

The applicable subheading for the Dark Premium Freezecote will be 1806.20.6000, Harmonized Tariff Schedule of the United States (HTS), 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.

Sincerely,

Robert B. Swierupski
Director,

Previous Ruling Next Ruling

See also: