The tariff classification of a pastry filling from Switzerland

NY K88588 August 16, 2004 CLA-2-21:RR:NC:2:228 K88588 CATEGORY: Classification TARIFF NO.: 2106.90.9997 Mr. Bob Forbes R.O.E. Logistics 660 Bridge Street Montreal, Quebec H3K 3K9 Canada RE: The tariff classification of a pastry filling from Switzerland Dear Mr. Forbes: In your letter dated August 4, 2004, on behalf of Barry Callebaut Canada, Inc., you requested a tariff classification ruling. An ingredients breakdown and a sample were provided with earlier correspondence. The sample was examined and disposed of. Product no. 35151 Carmandina is a tan-colored, smooth, spreadable paste, described as an almond filling for cakes, pralines, cookies, and pastries. It contains approximately 41 percent sugar, 28 percent almonds, 22 percent hydrogenated vegetable fat, 3 percent soy flour, 3 percent skimmed milk powder, one percent cocoa butter, and less than one percent, each, of whole milk powder, cocoa liquor, emulsifier and flavor. Carmandina will be imported in 6-kilogram pails and used in its imported condition, without further processing or additional ingredients. The applicable subheading for product no. 35151 Carmandina will be 2106.90.9997 Harmonized Tariff Schedules 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 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