CLA-2-18:RR:E:NC:SP:232 R04927
Mr. Bob Forbes
ROE Logistics
660 Bridge Street
Montreal, Quebec
Canada H3K-3K9
RE: The tariff classification of “Milk Coating” (product number LSB012) from Canada
Dear Mr. Forbes:
In your letter dated September 20, 2006, on behalf of Barry Callebaut Canada, of Hyacinthe, Quebec, you requested a tariff classification ruling.
The subject merchandise is stated to contain 43.00 percent coconut oil, 33.29 percent sugar, 9.43 percent chocolate liquor, 5.58 percent nonfat dry milk, 3.14 percent whole milk powder, 2.14 percent anhydrous milkfat, 0.84 percent vegetable oil, 0.36 percent soya lecithin, 0.005 percent vanilla extract. The total milkfat is said to be 3.16 percent and the total milk solids are said to be 11.09 percent. It will be in liquid form, imported in a 500-pound drum. It is intended for use in enrobing ice cream.
The applicable subheading for “Milk Coating“, will be 1806.20.9500, 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 packing, of a content exceeding 2 kg: Other: Other: Other: Other: Articles containing over 10 percent by dry weight of sugar described in additional U.S. note 3 to chapter 17: Described in additional U.S. note 8 to chapter 17 and entered pursuant to its provisions. The rate of duty will be 10 percent ad valorem. If the quantitative limits of additional U.S. note 8 to Chapter 17 have been reached, the product will be classified in subheading 1806.20.9800, HTSUS, dutiable at the rate of 37.2 cents per kilogram plus 8.5 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 the FDA at telephone number (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 John Maria at (646) 733-3031.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division