The tariff classification of a dessert topping from Switzerland

NY K87551 July 9, 2004 CLA-2-19:RR:NC:2:228 K87551 CATEGORY: Classification TARIFF NO.: 1901.90.4600; 1901.90.4700 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 29, 2004, on behalf of Barry Callebaut Canada, Inc., Quebec, Canada, you requested a tariff classification ruling. Product information accompanied your letter. Product no. 62104 Vanilla Sauce is a ready to use dessert topping, imported in liquid form in one-liter tetra packs. The topping is composed of approximately 46 percent whole milk, 40 percent skimmed milk, 12 percent sugar, 3 percent modified starch, and less than one percent, each, of gelling agent, stabilizer, flavors, colors, and salt. The applicable subheading for this product (no. 62104 Vanilla Sauce), if imported in quantities that fall within the limits described in additional U.S. note 10 to chapter 4, will be 1901.90.4600, Harmonized Tariff Schedule of the United States (HTS), which provides for food preparations of goods of headings 0401 to 0404, not containing cocoa…not elsewhere specified or included…other…other…dairy products described in additional U.S. note 1 to chapter 4…other…described in additional U.S. note 10 to chapter 4 and entered pursuant to its provisions. The rate of duty will be 16 percent ad valorem. If the quantitative limits of additional U.S. note 10 to chapter 4 have been reached, the product will be classified in subheading 1901.90.4700, HTS, and dutiable at the rate of $1.035 per kilogram plus 13.6 percent ad valorem. In addition, products classified in subheading 1901.90.4700, HTS, will be subject to additional duties based on their value, as described in subheadings 9904.04.67 to 9904.04.74, 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