The tariff classification of whipping compounds from Germany

NY J86674 July 15, 2003 CLA-2-21:RR:NC:2:228 J86674 CATEGORY: Classification TARIFF NO.: 2106.90.8200; 2106.90.9998 Ms. Nicola Haindl QimiQ Handels GmbH Gitzen 172 A-5322 Hof Salzburg, Austria RE: The tariff classification of whipping compounds from Germany Dear Ms. Haindl: In your letters dated May 27, 2003 and June 25, 2003 you requested a tariff classification ruling. Samples and ingredients breakdowns accompanied your first letter. The samples were examined and disposed of. QimiQ Volume Sweet Fresh, QimiQ Volume Sweet Deep Freeze Stable, and QimiQ Volume Savory are dry, white powders used to stabilize and provide volume to whipped creams, used in a variety of food applications. The Sweet Fresh variety is composed of 32 percent dried glucose syrup, 26 percent hydrogenated vegetable fat, 13 percent maltodextrin, 10 percent skimmed milk powder, 7 percent modified starch, 6 percent milk protein, 5 percent gelatin, and one percent citric acid. Sweet Deep Freeze Stable consists of 32 percent vegetable fat, 20 percent maltodextrin, 15 percent dried glucose syrup, 12 percent skimmed milk powder, 6 percent each of modified starch and gelatin, 4 percent each of milk protein and lactose, and one percent citric acid. The Savory variety contains 42 percent maltodextrin, 20 percent dried glucose syrup, 16 percent vegetable fat, 10 percent gelatin, 8 percent modified starch, and 4 percent milk protein. The products will be imported in 5-kilogram plastic bags The applicable subheading for the QimiQ Volume Sweet Deep Freeze Stable will be 2106.90.8200, Harmonized Tariff Schedule of the United States (HTS), which provides for food preparations not elsewhere specified or included…other…other… containing over 10 percent by weight of milk solids…other…other. The rate of duty will be 6.4 percent ad valorem. The applicable subheading for the QimiQ Volume Sweet Fresh and QimiQ Volume Savory will be 2106.90.9998, HTS, which provides for food preparations not elsewhere specified or included…other…other…other…other. 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 646-733-3029. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division