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NY R02802

November 16, 2005

CLA-2-21:RR:NC:N2:228 R02802


TARIFF NO.: 2106.90.8200

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

RE: The tariff classification of a coating material from Canada

Dear Mr. Forbes:

In your letter dated November 7, 2005, on behalf of Barry Callebaut Canada, you requested a tariff classification ruling.

Product no. 0999740-067 is described as a white compound in the form of “chunks,” imported in 50-pound cases. The compound is composed of approximately 50 percent maltitol, 29 percent palm kernel oil, 10 percent calcium carbonate, 7 percent milk protein concentrate, 4 percent whey powder, and less than one percent each of lecithin and vanillin. After melting, the product will be used to enrobe cakes, pastries, and confections.

The applicable subheading for the white compound no. 0999740-067 will be 2106.90.8200, Harmonized Tariff Schedule of the United States (HTS), which provides for food preparations not elsewhere specified or includedotherother containing over 10 percent by weight of milk solidsother. The rate of duty will be 6.4 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 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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