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NY K84524

April 7, 2004
CLA-2-18:RR:NC:SP:232 K84524


TARIFF NO.: 1806.20.9900

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

RE: The tariff classification of a chocolate coating (Product number 0795000-500-PSH 8874) from Canada

Dear Mr. Forbes:

In your letter dated March 17, 2004, on behalf of Barry Callebaut Canada Inc., you requested a tariff classification ruling.

The subject merchandise is stated to contain 55.84 percent maltitol, 29.16 percent partially hydrogenated palm kernel oil, 7.22 percent cocoa powder, 7.22 percent calcium caseinate, 0.52 percent soya lecithin and 0.01 percent vanillin. The cocoa powder contains 6.43 nonfat solids. The item will be imported in 500 pound drums. It will be used to enrobe cakes, pastries and confectionery.

The applicable subheading for the chocolate coating will be 1806.20.9900, Harmonized Tariff Schedule of the United States (HTS), which provides for chocolate and other food preparations containing cocoa...other preparations...in liquid, paste, powder, granular or other bulk form in containers or immediate packings, of a content exceeding 2 kg...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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