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NY J89411

October 9, 2003

CLA-2-21:RR:NC:2:228 J89411


TARIFF NO.: 2106.90.8200

Mr. Bob Forbes
R.O.E. Logistics
660 Bridge Street
Montreal, Quebec Canada H3K 3K9

RE: The tariff classification of a coating material from Switzerland

Dear Mr. Forbes:

In your letter dated August 6, 2003 and September 18, 2003, on behalf of Barry Callebaut Canada, Inc., you requested a tariff classification ruling.

An ingredients breakdown was submitted with your first letter, and a sample and descriptive literature accompanied your September correspondence. The sample was examined and disposed of. Product no. 2050123 Glasura White, is a solid, white colored material, said to be composed of 45.2 percent sugar, 38.8 percent hydrogenated vegetable fat, 15.8 percent nonfat dry milk, and less than one percent each of soy lecithin and vanillin. Glasura White will be imported in 6-kilogram blocks and used, after being heated and converted to a more fluid form, by confectioners and pastry chefs to dip or coat cakes and pastries.

The applicable subheading for product no. 2050123 Glasura White, will be 2106.90.8200, Harmonized Tariff Schedule of the United States (HTS), which provides for food preparations not elsewhere specified or includedotherothercontaining over 10 percent by weight of milk solidsother. The rate of duty will be 6.4 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 Stanley Hopard at 646-733-3029.


Robert B. Swierupski

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