The tariff classification of a food ingredient from Switzerland

NY J89075 October 27, 2003 CLA-2-21:RR:NC:2:228 J89075 CATEGORY: Classification TARIFF NO.: 2106.90.9400 Mr. Bob Forbes R.O.E. Logistics 660 Bridge Street Montreal, Quebec Canada H3K 3K9 RE: The tariff classification of a food ingredient from Switzerland Dear Mr. Forbes: In your letter dated October 6, 2003, on behalf of Barry Callebaut Canada, Inc., you requested a tariff classification ruling. Product specifications were submitted with your letter. Item no. 40072 is described as a clear, hard gel composed of approximately 50 percent sugar, 33 percent water, 15 percent glucose syrup, one percent pectin, and less than one percent each of citric acid, tartaric acid, sodium citrate, calcium chloride, and preservative. The product will be imported in 12.5-kilogram pails. After importation, the gel will be mixed with water, heated until it reaches a smooth consistency, and used as a glaze on cakes and pastries. The applicable subheading for this item, product no. 40072, will be 2106.90.9400 Harmonized Tariff Schedules of the United States (HTS), which provides for food preparations not elsewhere specified or included…other … other…articles containing over 65 percent by dry weight of sugar described in additional U.S. note 2 to chapter 17… other. The rate of duty will be 28.8 cents per kilogram plus 8.5 percent ad valorem. In addition, products classified in subheading 2106.90.94, HTS, will be subject to additional duties based on their value, as described in subheadings 9904.17.31 to 9904.17.38, HTS 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