The tariff classification of a dessert topping from Denmark

N091526 January 26, 2010 CLA-2-21:OT:RR:NC:2:228 CATEGORY: Classification TARIFF NO.: 2106.90.9995; 2106.90.9997 Mr. Blaine Thompson Scandic Food, Inc. 700 Rockmead Drive Kingwood, TX 77339 RE: The tariff classification of a dessert topping from Denmark Dear Mr. Thompson: In your letter dated January 6, 2010 and an undated letter, received on January 20, 2010, you requested a tariff classification ruling. Illustrative literature and technical specifications were submitted with your first letter; additional information was provided with your second letter. Danica Sweetwhip is described as a non dairy cream for decorating cakes, desserts, and the like. The product is in fluid form, composed of approximately 61 percent water, 24 percent vegetable oil, 9 percent sugar, and one percent or less, each, of stabilizers, emulsifiers, milk proteins, acidity regulators, salt, flavoring, and coloring, and will be imported in one-liter, tetra brick, non-retail containers. Prior to use as a dessert topping, the liquid product must be whipped at high speed, increasing the volume up to 400 percent, and resulting in a cream-like product. 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 (HTSUS), which provides for food preparations not elsewhere specified or included…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, HTSUS, 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, HTSUS, will be subject to additional duties based on their value, as described in subheadings 9904.17.49 to 9904.17.56, HTSUS. 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