The tariff classification of a dessert topping from Switzerland

NY K87549 July 9, 2004 CLA-2-21:RR:NC:2:228 K87549 CATEGORY: Classification TARIFF NO.: 2106.90.9500; 2106.90.9700 Mr. Bob Forbes R.O.E. Logistics 660 Bridge Street Montreal, Quebec H3K 3K9 Canada RE: The tariff classification of a dessert topping from Switzerland Dear Mr. Forbes: In your letter dated June 28, 2004, on behalf of Barry Callebaut Canada, Inc., Quebec, Canada, you requested a tariff classification ruling. Product information accompanied your letter. Product no. 60562 Carma-Topping is described as a ready to use dessert topping, imported in bulk, liquid form. The topping is composed of approximately 29 percent sugar, 27 percent strawberry pulp, 27 percent glucose syrup, 14 percent water, and less than one percent, each, of concentrated elderberry juice, acid, acidity regulators, gelling agents, flavor, and preservative. The applicable subheading for this product (no. 60562 Carma-Topping), if imported in quantities that fall within the limits described in additional U.S. note 8 to chapter 17, will be 2106.90.9500 Harmonized Tariff Schedules of the United States (HTS), which provides for food preparations not elsewhere specified or included… other…other…other…articles containing over 10 percent by dry weight of sugar described in additional U.S. note 3 to chapter 17… described in additional U.S. note 8 to chapter 17 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 8 to chapter 17 have been reached, the product will be classified in subheading 2106.90.9700, HTS, and dutiable at the rate of 28.8 cents per kilogram plus 8.5 percent ad valorem. In addition, products classified in subheading 2106.90.9700, HTS, will be subject to additional duties based on their value, as described in subheadings 9904.17.49 to 9904.17.56, 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