The tariff classification of a pastry glaze from Switzerland

NY J89977 October 29, 2003 CLA-2-21:RR:NC:2:228 J89977 CATEGORY: Classification TARIFF NO.: 2106.90.8200 Mr. Bob Forbes R.O.E. Logistics 660 Bridge Street Montreal, Quebec H3K 3K9 Canada RE: The tariff classification of a pastry glaze 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. Your letter was received by this office on October 20, 2003. An ingredients breakdown and a product information sheet were submitted with your letter. Product no. 20501 is described as a white glaze for coating or enrobing cakes and pastries. The stated ingredients are 45.23 percent sugar, 38.84 percent vegetable fat, 15.76 percent nonfat dry milk, and less than one percent each of lecithin and vanillin. The product will be imported in the form of a slab or block weighing 6 kilograms. After melting, it is ready to apply to cakes, pastries, petits-fours, and the like. The applicable subheading for this product 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. 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