The tariff classification of food preparations from China.

NY K87521 July 20, 2004 CLA-2-21:RR:NC:2:228 K87521 CATEGORY: Classification TARIFF NO.: 2106.90.9997 Mr. John M. Peterson Ms. Maria E. Celis Neville Peterson LLP 17 State Street – 19th Floor New York, New York 10004 RE: The tariff classification of food preparations from China. Dear Mr. Peterson and Ms. Celis: In your letter dated June 25, 2004 on behalf of Del Monte Corporation, San Francisco, CA, you requested a tariff classification ruling. Samples and a description of the manufacturing process for three products were submitted with your letter. The samples were examined and disposed of. The products are ready to eat snack foods consisting of fruit pieces suspended in a flavored gel. Peaches in Strawberry-Banana Gel, Peaches in Raspberry Gel, and Peaches in Peach Gel are all said to be composed of 20 percent peach pieces and 80 percent gel. The gel is composed of water, sugar, vegetable gums, calcium chloride, sodium citrate, color, flavor, ascorbic acid, anti-foaming agents, and citric acid. The Peaches in Strawberry-Banana Flavored Gel also contains sucralose and the Peaches in Peach Flavored Gel also contains malic acid. The products are put up in single-serve sealed plastic cups containing approximately 4 ounces, four cups to a cardboard sleeve. The applicable subheading for the Peaches in Strawberry-Banana Flavored Gel, Peaches in Raspberry Gel, and Peaches in Peach Gel will be 2106.90.9997, Harmonized Tariff Schedule of the United States (HTS), which provides for food preparations not elsewhere specified or included…other…other…containing sugar derived from sugar cane and/or sugar beets. 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