CLA-2-19:S:N:N7:228
Mr. Beat Herrmann
Max Felchlin Inc. Schwyz
Main Street 63
CH 6430 Schwyz/Switzerland
RE: The tariff classification of a confectioner's white coating,
from Switzerland
Dear Mr. Herrmann:
In your letter dated June 18, 1993, you requested a tariff
classification ruling.
Technical information and samples were submitted with your letter.
The samples were examined and disposed of. FE 51 E Ultra White is an off-
white, solid material composed of 43 percent sugar, 41 percent vegetable
fat, 6 percent skimmed milk powder, 6 percent dextrose, 3 percent whole
milk powder, and unstated amounts of lecithin and vanillin. The product
will be imported in 4.75-kilogram bars, and used, after melting, to coat or
mold confectioner's specialty products.
The applicable subheading for FE 51 E Ultra White will be
1901.90.3030, Harmonized Tariff Schedule of the United States (HTS), which
provides for food preparations of goods of headings 0401 to 0404...articles
of milk or cream not specially provided for...other...provided for in
subheading 9904.10.60. The rate of duty will be 17.5 percent ad valorem.
This ruling is being issued under the provisions of Section 177 of the
Customs Regulations (19 C.F.R. 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