The tariff classification of a confectionery filling from Belgium

NY 817357 December 29, 1995 CLA-2-21:RR:NC:FC:228 817357 CATEGORY: Classification TARIFF NO.: 2106.90.8200 Mr. Richard Callebaut 125 Larkspur Street Suite 214 San Rafael, CA 94901 RE: The tariff classification of a confectionery filling from Belgium Dear Mr. Callebaut: In your letter dated November 30, 1995 you requested a tariff classification ruling. The product is identified as item no. V00-H040-W, "Filling Tinto White (Tintoretto)," and is said to be composed of 35.6 percent hydrogenated vegetable fat, 35.4 percent sugar, 13 percent skimmed milk powder, 11 percent lactose, 4.4 percent vegetable fat, and less than one percent lecithin. The article will be imported in 25-kilogram buckets, and used as a confectionery filling. The applicable subheading for this product will be 2106.90.8200, Harmonized Tariff Schedule of the United States (HTS), which provides for food preparations not elsewhere specified or included...other...containing over 10 percent by weight of milk solids...other...other. The rate of duty will be 9.4 percent ad valorem. In 1996, the rate of duty will be 8.8 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 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