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NY R02880

December 1, 2005

CLA-2-21:RR:NC:N2:228 R02880


TARIFF NO.: 2106.90.6400; 2106.90.6600; 2106.90.8200

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

RE: The tariff classification of a confectioner’s coating material from Belgium

Dear Mr. Forbes:

In your letter dated November 24, 2005, on behalf of Barry Callebaut Canada, you requested a tariff classification ruling.

Product no. ILF-Q0032-164 is described as a white confectioner’s coating in the form of “callets” (i.e., disks), imported in 25-kilogram boxes. The product is said to be composed of 47 percent sugar, 29 percent vegetable fat, 12.5 percent lactose, 11 percent dry yogurt, and a trace of soy lecithin. The lactose ingredient is described as consisting of a minimum of 95 percent lactose. The material is ready to use as a coating for biscuits and cookies after melting.

The applicable subheading for this product, when the lactose ingredient is 95 percent lactose, or less, and when imported in quantities that fall within the limits described in additional U.S. note 10 to chapter 4, will be 2106.90.6400, Harmonized Tariff Schedule of the United States (HTS), which provides for food preparations not elsewhere specified or includedotherotherothercontaining over 10 percent by weight of milk solidsotherdairy products described in additional U.S. note 1 to chapter 4described in additional U.S. note 10 to chapter 4 and entered pursuant to its provisions. The rate of duty will be 10 percent ad valorem. If the quantitative limits of additional U.S. note 10 to chapter 4 have been reached, the product will be classified in subheading 2106.90.6600, HTS, and dutiable at the rate of 70.4 cents per kilogram plus 8.5 percent ad valorem. In addition, products classified in subheading 2106.90.6600, HTS, will be subject to additional duties based on their value, as described in subheadings 9904.04.59 to 9904.04.66, HTS.

The applicable subheading for product ILF-Q0032-164, when the lactose ingredient consists of over 95 percent lactose, will be 2106.90.8200, HTS, which provides for food preparations not elsewhere specified or includedotherother othercontaining over 10 percent by weight of milk solidsotherother. The rate of duty will be 6.4 percent ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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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