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NY R01176

December 23, 2004

CLA-2-21:RR:NC:2:228 R01176


TARIFF NO.: 2106.90.8200

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

RE: The tariff classification of a coating material from Canada.

Dear Mr. Forbes:

In your letter dated December 9, 2004, on behalf of Barry Callebaut Canada Inc., Quebec, Canada, you requested a tariff classification ruling.

Product Number LSH 9528 is said to be in liquid form and composed of 37.53 percent sugar, 30.83 percent vegetable fat, 13.22 percent nonfat dry milk, 12.20 percent lactose, 5.08 percent calcium caseinate, 0.5 percent soya lecithin, 0.5 percent titanium dioxide, and 0.12 percent vanilla. It will be used to coat cakes, pastries, and confections.

The applicable subheading for the Number LSH 9528 will be 2106.90.8200, Harmonized Tariff Schedule of the United States (HTS), which provides for food preparations not elsewhere specified or included otherothercontaining over 10 percent by weight of milk solidsotherother. The rate of duty will be 6.4 percent.

This merchandise is subject to The Public Health Security and Bioterrorism Preparedness and Response Act of 2002 (The Bioterrorism Act), which is regulated by the Food and Drug Administration (FDA). Information on the Bioterrorism Act can be obtained by calling FDA at telephone number (301) 575-0156, or at the Web site www.fda.gov/oc/bioterrorism/bioact.html.

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 Stanley Hopard at 646-733-3029.


Robert B. Swierupski

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