CLA-2-18:S:N:N7:232 804747
Ms. Mona M. Lind
Ambrosia Chocolate
12500 West Carmen Avenue
Milwaukee, WI 53225-6199
RE: The tariff classification of sugar free milk chocolate
confectionery coating from Canada.
Dear Ms. Lind:
In your letter dated November 15, 1994 you requested a
tariff classification ruling.
Your query concerns the classification of S-8427 Sugar Free
Milk Chocolate Flavored Confectionery Coating, which consists of
61.955 percent maltitol, 19.92 percent CR 499 oil, 4.98 percent
95 palm kernel oil, 7.11 percent cocoa powder natural process
(10/12), 5 percent sodium caseinate, 0.5 percent fat lecithin,
0.5 percent flavor dried cream extract, 0.025 percent flavor
extrin AA and 0.01 percent flavor vanilla extract 10. The
product is molded into discs and bulk packaged in 25 pound cases.
It is sold to customers such as retail confectionery producers in
the same packaging. The product is used as an ingredient in
candy making.
The applicable tariff provision for the confectionery
coating will be 1806.20.8095, Harmonized Tariff Schedule of the
United States Annotated (HTSUSA), which provides for chocolate
and other food preparations containing cocoa...other preparations
in blocks or slabs 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...other...other...other.
The general rate of duty will be 10 percent ad valorem.
This ruling is being issued under the provisions of Part 177
of the Customs Regulations (19 CFR 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport