CLA-2-21:OT:RR:NC:N2:228
Ms. Sherri Comeau
Barry Callebaut
2950 Nelson
St. Hyacinthe, Quebec, Canada J2S1Y7
RE: The tariff classification of white yogurt coating from Canada
Dear Ms. Comeau:
In your letter dated February 24, 2012 you requested a tariff classification ruling.
An ingredients breakdown accompanied your letter. The white yogurt coating is composed of 55.8 percent sugar, 31.2 percent vegetable oil, 4.4 percent skim milk powder, 4.2 percent yogurt powder, 3.3 percent whey powder, and flavors. Additional information provided was total milk fat 0.12 percent, and total milk solids 11.9 percent. The product is in the form of easy melt discs, and is melted down and used as a coating/enrobing on cakes, pastries and cookies.
The applicable subheading for the white yogurt coating discs will be 2106.90.8200, Harmonized Tariff Schedule of the United States (HTSUS), which provides for food preparations not elsewhere specified or included…other…other…other…containing over 10 percent by weight of milk solids…other…other. 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 the 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 website 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 Bruce N. Hadley, Jr. at (646) 733-3029.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division