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NY K80793

December 10, 2003
CLA-2-18:RR:NC:SP:232 K80793


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 sucrose free COMP CTG (Product number 0991400-067) from Canada

Dear Mr. Forbes:

In your letter dated November 14, 2003, on behalf of Barry Callebaut, you requested a tariff classification ruling.

The subject merchandise is stated to contain 50.94 percent maltitol, 29.85 percent partially hydrogenated soybean and cottonseed oil, 12.02 percent cocoa powder, 3.32 percent whey, 3.32 percent skim milk powder and 0.53 percent soya lecithin. The product contains a total of 10.70 percent non-fat solids of the cocoa bean nib. The merchandise will be imported in bulk in the form of coins. It will be used as a coating for confectionery and pastry.

The applicable subheading for the sucrose free COMP CTG 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.


Robert B. Swierupski

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