The tariff classification of a food ingredient from Switzerland

NY F89923 July 28, 2000 CLA-2-21:RR:NC:2:228 F89923 CATEGORY: Classification TARIFF NO.: 2106.90.9997 Mr. Claude Schellenberger Max Felchlin AG Bahnhofstrasse 63 CH-6431 Schwyz/Switzerland RE: The tariff classification of a food ingredient from Switzerland Dear Mr. Schellenberger: In your letter dated July 11, 2000 you requested a tariff classification ruling. Samples and an ingredients breakdown were submitted with your letter. The sample was examined and disposed of. Item no. FE93E, Cocos Gianduja (white gianduja with shredded coconut) is a stiff, white paste said to be composed of approximately 40 percent sugar, 36 percent grated coconut, 8 percent hardened soya and peanut oil, 7 percent cocoa butter, 4 percent skimmed milk powder, 4 percent whole milk powder, and less than one percent each of emulsifier, malt extract, vanillin, and flavor. The milk fat content is said to be 1.1 percent. Cocos Gianduja will be imported in 6-kilogram pails and used in the condition as imported by restaurants, hotels, and pastry chefs as a filling for pralines, specialties, confections, pastry, and cookies. The applicable subheading for this product will be 2106.90.9997, Harmonized Tariff Schedule of the United States (HTS), which provides for food preparations not elsewhere specified or included…other…other…containing sugar derived from sugar cane and/or sugar beets. The rate of duty will be 6.4 percent ad valorem. 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 Stanley Hopard at 212-637-7065. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division