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NY K86038

May 28, 2004
CLA-2-18:RR:NC:SP:232 K86038


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 coating (Product number 0993220-421) from Canada

Dear Mr. Forbes:

In your letter dated May 6, 2004, on behalf of Barry Callebaut, you requested a tariff classification ruling.

The subject merchandise is stated to contain 60.70 percent maltitol, 29.71 percent partially hydrogenated palm kernel oil and palm oil, 8.54 percent cocoa powder, 0.41 percent soya lecithin, 0.41 percent butteroil, 0.15 percent titanium dioxide and 0.05 percent vanillin. The cocoa powder is stated to contain 7.6 percent nonfat solids. The merchandise will be imported in the form of wafers in 30 pound cartons. It will be used in coating and enrobing.

The applicable subheading for the 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.


Robert B. Swierupski

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