The tariff classification of fondues from Canada

NY K82386 February 9, 2004 CLA-2-21:RR:NC:2:228 K82386 CATEGORY: Classification TARIFF NO.: 2106.90.6400; 2106.90.6600; 2106.90.8200 Mr. Brian Kavanaugh Deringer Logistics Consulting Group One Lincoln Blvd. Suite 225 Rouses Point, NY 12979 RE: The tariff classification of fondues from Canada Dear Mr. Kavanaugh: In your letter dated January 7, 2004, on behalf of Deliska Traditions, Laval, PQ., Canada, you requested a tariff classification ruling. Ingredients breakdowns and two samples were submitted with your letter. The samples were examined and disposed of. Deliska brand Wonder Chocolate Fondue is a product in the form of a firm, off-white colored paste, presented in two varieties, white chocolate and icewine flavor. The former is composed of white chocolate (sugar, cocoa butter, whole and skim milk powder, milk fat, lecithin, and vanilla extract) and vegetable oil. The icewine flavor is composed of white chocolate, vegetable oil, and icewine flavor. The fondues are packed in 40- and 200-gram plastic tubs for retail sale, and in 3.63-kilogram plastic containers for sale to restaurants and other food service users. Preparation instructions direct the user to heat the material in a microwave for 30 to 50 seconds and stir until a creamy texture is obtained. The softened material may be used as a fondue, icing, or dessert sauce. The applicable subheading for the fondues put up in 3.63-kilogram containers, when imported in quantities that fall within the limits described in additional U.S. note 10 to chapter 4, will be 2106.90.6400, 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…dairy products described in additional U.S. note 1 to chapter 4…described in additional U.S. note 10 to chapter 4 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 10 to chapter 4 have been reached, the fondues in 3.63-kilogram containers will be classified in subheading 2106.90.6600, HTS, and dutiable at the rate of 70.4 cents per kilogram plus 8.5 percent ad valorem. The applicable subheading for the fondues in 40- and 200-gram containers 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. Section 304 of the Tariff Act of 1930, as amended (19 U.S.C. 1304), provides, in general, that all articles of foreign origin imported into the United States must be legibly, conspicuously, and permanently marked to indicate the English name of the country of origin to an ultimate purchaser in the United States. The implementing regulations to 19 U.S.C. 1304 are set forth in Part 134, Customs Regulations (CFR Part 134). The samples you have submitted do not appear to be properly marked with the country of origin. You may wish to discuss the matter of country of origin marking with the Customs import specialist at the proposed port of entry. 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