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NY R01971

May 27, 2005

CLA-2-18:RR:NC:SP:232 R01971


TARIFF NO.: 1806.90.9090

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

RE: The tariff classification of a dark compound coating (Product number LSA 117) from Canada

Dear Mr. Forbes:

In your letter dated May 11, 2005, on behalf of Barry Callebaut Canada, you requested a tariff classification ruling.

The subject merchandise is stated to contain 48.78 percent sugar, 26.87 percent palm kernel oil, 6.34 percent nonfat dry milk, 6.34 percent cocoa powder, 5.85 percent whey powder, 3.41 percent cocoa powder, 1.41 percent non-hydrogenated stearine, 0.48 percent soya lecithin, 0.48 percent cocoa powder, 0.001 percent vanilla extract. The product will be imported in two pound pails and used to coat cakes, pastries and confectionery .

The applicable subheading for the dark compound coating will be 1806.90.9090, Harmonized Tariff Schedule of the United States (HTS), 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 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 John Maria at 646-733-3031.


Robert B. Swierupski

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