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NY N005480




January 26, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 2106.90.9998

Mr. Bob Forbes
ROE 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 January 15, 2007, on behalf of Barry Callebaut Canada, you requested a tariff classification ruling.

Product no. 0993000-421, “1857 Renny 3 white ribbons tsf,” is described as a material in the form of “chunks,” used as a coating for cakes, pastries, and confectionery. The material requires no preparation other than melting prior to application to the cakes or confections. The stated ingredients are approximately 58 percent maltitol, 28 percent palm kernel oil, 9 percent calcium carbonate, 3 percent polydextrose, one percent butter oil, and less than one percent each of soya lecithin and flavoring. The product will be imported in 30-pound boxes.

The applicable subheading for this product will be 2106.90.9998, Harmonized Tariff Schedule of the United States (HTSUS), which provides for food preparations not elsewhere specified or includedotherotherother. 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.

Sincerely,

Robert B. Swierupski
Director,

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