The tariff classification of flavoring paste from Italy.

NY G89896 April 25, 2001 CLA-2-21:RR:NC:2:228 G89896 CATEGORY: Classification TARIFF NO.: 2106.90.9500, 2106.90.9700, 2106.90.9998 Mr. Jesus Noguera Galateria Parmalat 520 Main Avenue Wallington, NJ 07093 RE: The tariff classification of flavoring paste 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. Zuppa Inglese N, vanilla and liqueur flavor, consists of 96.8 percent glucose syrup, 3 percent flavor, and 0.1 percent each of stabilizers and color. Vaniglia N, vanilla flavor, consists of 89 percent glucose syrup, 5.7 percent flavors, 5.2 percent vanilla, and 0.1 percent color. Zabajone, with the flavor of egg, wine, honey, and spices, consists of 35 percent white wine and port wine, 25.7 percent sugar, 20 percent egg yolk, 15 percent eggs, and 4.3 percent flavors. The pastes are packed in tin cans containing between 11.02-13.22 pounds, net weight, depending upon flavor. The applicable subheading for the Zabajone, 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. The applicable subheading for the Zuppa Inglese N and Vaniglia N will be 2106.90.9998, Harmonized Tariff Schedule of the United States (HTS), which provides for food preparations not elsewhere specified or included…other…other…other. The rate of duty will be 6.4 ad valorem. Your inquiry does not provide enough information for us to give a classification ruling on the Malaga N flavoring paste. Your request for a classification ruling should include a sample. 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