The tariff classification of a confectionery filling from Belgium

NY G85868 February 6, 2001 CLA-2-21:RR:NC:2:228 G85868 CATEGORY: Classification TARIFF NO.: 2106.90.9997 Mr. Patrick Aldred Belcolade USA, Inc. 8030 National Highway Pennsauken, NJ 08110 RE: The tariff classification of a confectionery filling from Belgium Dear Mr. Aldred: In your letter dated January 23, 2001 you requested a tariff classification ruling. An ingredients breakdown accompanied your letter. A sample, submitted with earlier correspondence, was examined and disposed of. LS Filling Strawberry 20% is a viscous, syrup-like, red-colored material, said to be composed of glucose syrup, sugar (approximately 35 percent, by dry weight), water, sorbitol, strawberry puree, citric acid, pectin, sodium citrate, flavor, and color. It will be imported in 14-kilogram buckets and used as an injectable, ready-to-use filling for confectionery products. 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