CLA-2-18:OT:RR:NC:232
Mr. Matthieu Brener
Barry Callebaut Canada, Inc.
2950 Rue Nelson
St-Hyacinthe Quebec
J2S1Y7 Canada
RE: The tariff classification of Chocolate Flavored Coating from Canada
Dear Mr. Brener:
In your letter dated July 10, 2013, you requested a tariff classification ruling. An ingredients breakdown accompanied your letter.
The subject merchandise, Chocolate Flavored Coating, item number FMN-0023400-000, is said to contain 48.8 percent sugar, 26.3 percent soy oil, 10.6 percent cocoa powder, 10.5 percent skim milk powder, 1.5 percent cocoa butter, 1.4 percent soya lecithin, and less than one percent of the following: palm oil and natural vanilla. The total non- fat solids of the cocoa bean nib is 9.5 percent and total amount of vegetable fats are 27.8 percent. It is a product of Canada and will be imported into the United States in 18 ton tankers (in liquid form) to be used to coat cakes and pastries.
The applicable subheading for the Chocolate Flavored Coating, item number FNM-0023400-000, will be 1806.20.6000, Harmonized Tariff Schedule of the United States Annotated (HTSUS), 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.
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 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 Web site 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 Frank Troise at (646) 733-3031.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division