The tariff classification of flavoring pastes from Italy.

NY G89893 April 25, 2001 CLA-2-21:RR:NC:2:228 G89893 CATEGORY: Classification TARIFF NO.: 2106.90.9500, 2106.90.9700 Mr. Jesus Noguera Galateria Parmalat 520 Main Avenue Wallington, NJ 07093 RE: The tariff classification of flavoring pastes from Italy. Dear Mr. Noguera: In your letters dated February 9, 2001 and April 3, 2001, you requested a tariff classification ruling. Ingredients breakdowns were submitted with your April letter. Pregel flavoring pastes are ingredients used to manufacture gelato, an Italian-style ice cream. Apricot N, apricot flavor, consists of 32 percent glucose syrup, 31 percent each of apricots and sugar, 2 percent each of acidifier and stabilizer, 1.99 percent flavors, and less than one percent color. Orange N, orange flavor, consists of 32 percent glucose syrup, 31 percent orange juice and sugar, 2 percent each of acidifier and flavors, 1.99 percent stabilizer, and less than one percent color. The flavoring pastes are packed in tin cans containing 13.22 lbs., net weight. The applicable subheading for the Apricot N and the Orange N, if imported in quantities that fall within the limits described in additional U.S. note 8 to chapter 17, will be 2106.90.9500 Harmonized Tariff Schedules of the United States (HTS), which provides for food preparations not elsewhere specified or included...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 2106.90.9700, HTS, and dutiable at the rate of 28.8 cents per kilogram plus 8.5 percent ad valorem. In addition, products classified in subheading 2106.90.9700, HTS, will be subject to additional duties based on their value, as described in subheadings 9904.17.49 to 9904.17.56, HTS. Your inquiry does not provide enough information for us to give a classification ruling on the Strawberry N, Mint N, and Forest Berries N flavoring pastes. Your request for a classification ruling should include a sample of the Forest Berries N and the Mint N, and the Brix of the glucose syrup, strawberry juice and pulp in the Strawberry N. 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