The tariff classification of Hazelnut Baking Paste from Switzerland

N012990 July 17, 2007 CLA-2-21:RR:E:NC:228 CATEGORY: Classification TARIFF NO.: 2106.90.9997 Ms. Sherri Comeau 2950 Nelson Street St-Hyacinthe Quebec J2S 1Y7 Canada RE: The tariff classification of Hazelnut Baking Paste from Switzerland Dear Ms. Comeau: In your letter dated June 18, 2007 you requested a tariff classification ruling. Item no. 45751 is described as Hazelnut Baking Paste. The product will be imported in 12.5 kilogram polypropylene pails. The merchandise is said to be used as a filling in baking. It is said to contain 39.67 percent sugar, 19.84 percent partly cooked hazelnuts, 15.07 percent water, 8.26 percent glucose syrup (81.5 brix), 7.93 percent modified corn starch, 2.65 percent starch, 0.20 percent cocoa powder, 0.20 percent caramelized sugar, and 0.03 percent salt. The applicable subheading for the Hazelnut Baking Paste 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 telephone number (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