CLA-2-21:RR:NC:2:228 I86624
Mr. Bob Forbes
R.O.E. Logistics
474 McGill Street Suite 300
Montreal, Quebec H2Y 2H2 Canada
RE: The tariff classification of an ice cream coating from Canada
Dear Mr. Forbes:
In your letter dated October 2, 2002, on behalf of Barry Callebaut Canada, Inc., you requested a tariff classification ruling.
The product, identified as no. 0790500-500-L7735, is described as a light caramel-colored material used for ice cream enrobing. The stated ingredients are 28.09 percent sugar, 19.28 percent cocoa butter, 17.22 percent soybean oil, 15.47 percent coconut oil, 13.43 percent whole milk powder, 4.02 percent nonfat dry milk, 2.2 percent dulce de leche flavor, and less than one percent, each, of soya lecithin and vanilla. The product will be imported in pails containing 50 pounds.
The applicable subheading for this product, if 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 included…other…other…containing over 10 percent by weight of milk solids…other, dairy products described in additional U.S. note 1 to chapter 4…described 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.
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,
National Commodity
Specialist Division