The tariff classification of a dessert topping from Switzerland

NY M83011 May 8, 2006 CLA-2-21:RR:NC:N2:228 M83011 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 April 27, 2006, on behalf Barry Callebaut Canada, St. Hyacinthe, Quebec, Canada, you requested a tariff classification ruling. Product no. 60632, “carma topping-strawberry,” is described as a ready-to-use dessert topping for cakes, pastries, and ice cream, imported in one-kilogram bottles. It is composed of approximately 32 percent water, 30 percent sugar, 28 percent glucose syrup, 9 percent strawberry pulp concentrate, and less than one percent, each, of concentrated elderberry juice, citric acid, gelling agent, flavor, and preservatives. The applicable subheading for this product, 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 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