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NY R00971

November 3, 2004

CLA-2-18:RR:NC:SP:232 R00971


TARIFF NO.: 1806.90.9090

Mr. Bob Forbes
ROE Logistics
660 Bridge Street
Montreal, Quebec
Canada H3K-3K9

RE: The tariff classification of a Chocolate Coating from Canada

Dear Mr. Forbes:

In your letter dated October 20, 2004, on behalf of Barry Callebaut Canada, of Hyacinthe, Quebec, you requested a tariff classification ruling.

You supplied descriptive literature with your request. The subject merchandise is product LSH 9438, described as a sample of a chocolate coating. It will be imported in wafer form in a 1 pound pail, and is intended for use in enrobing donuts. It is said to consist of 52.8 percent sugar, 34 percent palm oil, 12 percent cocoa powder, and traces of lecithin, vanillin, and emulsifiers. The non-fat solids of the cocoa bean nib are stated as 10.68 percent

The applicable subheading for the product LSH 9438, chocolate coating, will be 1806.90.9090, Harmonized Tariff Schedule of the United States, Annotated, (HTSUSA), which provides for Chocolate and other food preparations containing cocoa: Other: Other: OtherOther. The general rate of duty will be 6 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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