The tariff classification of a dessert topping from Germany

NY L89397 January 5, 2006 CLA-2-21:RR:NC:N2:228 L89397 CATEGORY: Classification TARIFF NO.: 2106.90.9990 Ms. Margaret Eckert German Agricultural Marketing Board 42 Lehigh Lane Hicksville, NY 11801 RE: The tariff classification of a dessert topping from Germany Dear Ms. Eckert: In your letter dated December 14, 2005, on behalf of Tofutown.com GmbH, you requested a tariff classification ruling. Samples, submitted with your letter, were examined and disposed of. SoyaToo! Whipped Soy Topping is a dessert topping that resembles whipped cream, packed for retail sale in pressurized spray cans containing 7 ounces (198 grams), net weight. The product is composed of soymilk, vegetable oil, beet sugar syrup (less than 10 percent), maltodextrin, tartaric acid, carrageenan, salt, and vanilla extract. It is prepared by combining all ingredients, homogenizing, heating, and aseptically packing into pressurized spray cans. The applicable subheading for the SoyaToo! Whipped Soy Topping will be 2106.90.9990, Harmonized Tariff Schedule of the United States (HTSUS), which provides for food preparations not elsewhere specified or included…other…other… other…canned. The rate of duty will be 6.4 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. This merchandise is subject to The Public Health Security and Bioterrorism Preparedness and Response Act of 2002 (The Bioterrorism Act), which is regulated by the Food and Drug Administration (FDA). Information on the Bioterrorism Act can be obtained by calling FDA at 301-575-0156, or at the Web site www.fda.gov/oc/bioterrorism/bioact.html. 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