The tariff classification of a food preparation from Switzerland

N012988 June 22, 2007 CLA-2-21:RR:E:NC:N2:228 CATEGORY: Classification TARIFF NO.: 2106.90.9997 Ms. Sherri Comeau Barry Callebaut 2950 Nelson Street St-Hyacinthe, Quebec J2S 1Y7 Canada RE: The tariff classification of a food preparation from Switzerland Dear Ms. Comeau: In your letter dated June 18, 2007 you requested a tariff classification ruling. Product no. 40512, Four Fruits – Fruit Preparation, is described as a “paste/jam” composed of approximately 49 percent sugar, 17 percent water, 13 percent glucose syrup (81.5 Brix), 9 percent apple pulp, 5 percent red plum pulp, 4 percent red currant pulp, and 2 percent raspberry pulp. The product will be imported in 12.5-kilogram plastic pails, and used as a pastry filling. The applicable subheading for this product will be 2106.90.9997, Harmonized Tariff Schedule of the United States (HTSUS), 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. 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