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NY K80791




December 4, 2003
CLA-2-18:RR:NC:SP:232 K80791

CATEGORY: CLASSIFICATION

TARIFF NO.: 1806.20.6000

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

RE: The tariff classification of a chocolate flavored coating (Product number PS 8549)) from Canada

Dear Mr. Forbes:

In your letter dated November 18, 2003, on behalf of Barry Callebaut, you requested a tariff classification ruling.

The subject merchandise is stated to contain 56.68 percent sugar, 27.84 percent hydrogenated palm kernel oil, 7.87 percent cocoa powder, 7.15 percent calcium caseinate, 0.42 percent soya lecithin and 0.01 percent vanillin. The product contains a total of 7.00 percent non-fat solids of the cocoa bean nib. The merchandise will be imported in 50 pound pails and used for cookie bar enrobing.

The applicable subheading for the chocolate flavored coating 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 kgConfectioners’ 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,

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