CLA-2-18:RR:NC:SP:232 J85512
Mr. Bob Forbes
R.O.E. Logistics
474 McGill Street, Suite 300
Montreal, Quebec
Canada H2Y 2H2
RE: The tariff classification of a sugarless compound (Product number Z2001-1) from Canada
Dear Mr. Forbes:
In your letter dated May 28, 2003, on behalf of Barry Callebaut, you requested a tariff classification ruling.
The subject merchandise is stated to contain 30.20 percent modified palm kernel oil, 26.38 percent milk protein concentrate, 15.83 percent anhydrous lactitol, 10.88 percent maltitol, 12.73 percent cocoa powder ( 9.98 percent non-fat solids), 3.29 percent anhydrous dextrose, 0.59 percent soya lecithin and 0.09 percent vanilla extract. The total milk fat content is 0.48 percent. The product will be imported in the form of wafers and used to enrobe confectionery. For purposes of this ruling, it is understood that the merchandise will be imported in containers or immediate packings of a content exceeding 2 kilograms.
The applicable subheading for the sugarless compound will be 1806.20.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for Chocolate and other food preparations containing cocoa: Other preparations in blocks, slabs or bars, weighing more than 2 kg or in liquid, paste powder, granular or other bulk form in containers or immediate packings of a content exceeding 2 kg… Confectioners’ coatings and other products (except confectionery) containing by weight not less than 6.8 percent non-fat solids of the cocoa bean nib and not less than 15 percent of vegetable fats other than cocoa butter. The general rate of duty will be 2 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 John Maria at 646-733-3031.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division