The tariff classification of a dessert filling from Switzerland

NY 817328 January 2, 1996 CLA-2-19:RR:NC:FC:228 817328 CATEGORY: Classification TARIFF NO.: 1901.90.4200; 1901.90.4300 Mr. Todd Masters Albert Uster Imports, Inc. 9211 Gaither Road Gaithersburg, MD 20877 RE: The tariff classification of a dessert filling from Switzerland Dear Mr. Masters: In your letter dated December 4, 1995 you requested a tariff classification ruling. A sample and ingredients breakdown accompanied your letter. The sample was examined and disposed of. Item no. 6210, Vanilla Sauce, is a yellow-colored product with a thick, custard-like consistency, said to be composed of 45.9 percent whole milk, 37.7 percent skim milk, 12 percent sugar, 3.8 percent hydroxypropyl distarch phosphate, and less than one percent each of vanilla extract and flavor, gelling agents, salt, and color. It is aseptically packed for sale to and use by professional chefs, as a ready-to-use filling for tarts, pastries, cakes, and other desserts. The applicable subheading for this product, if imported in quantities that fall within the limits described in additional U.S. note 10 to chapter 4, will be 1901.90.4200, Harmonized Tariff Schedule of the United States (HTS), which provides for food preparations of goods of headings 0401 to 0404, not containing cocoa powder...other...dairy products described in additional U.S. note 1 to chapter 4...dairy preparations containing over 10 percent by weight of milk solids...described in additional U.S. note 10 to chapter 4 and entered pursuant to its provisions. The rate of duty, in 1995 and 1996, will be 16 percent ad valorem. If the quantitative limits of additional U.S. note 10 to chapter 4 have been reached, the product will be classified in subheading 1901.90.4300, HTS, and dutiable at the rate of $1.187 per kilogram plus 15.6 percent ad valorem. In 1996 the rate of duty will be $1.156 per kilogram plus 15.2 percent ad valorem. In addition, products classified in subheading 1901.90.4300, HTS, will be subject to additional duties based on their value, as described in subheadings 9904.04.67 to 9904.04.74, HTS. This ruling is being issued under the provisions of Section 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 Stanley Hopard at 212-466-5760. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division