The tariff classification of a food ingredient from Germany

N158295 May 18, 2011 CLA-2-21:OT:RR:NC:2:228 CATEGORY: Classification TARIFF NO.: 2106.90.8200 Mr. Jon Brownbill Paradise Fruits North America, LLC 1410 Providence Highway Norwood, MA 02062 RE: The tariff classification of a food ingredient from Germany Dear Mr. Brownbill: In your letters dated December 16, 2010 and March 29, 2011, you requested a tariff classification ruling. A product specification sheet and sample accompanied your first letter. Additional information was submitted with your March letter. The sample was forwarded to the U.S. Customs and Border Protection for laboratory analysis. Paradise Fruits Caramel Ice Granulate consists of light brown, chewable cubes measuring approximately 4 x 5 x 4 millimeters. The product is said to be composed of 36.1 percent fructose syrup, 16.1 percent wheat syrup, 13.4 percent skimmed milk powder, 8.4 percent sucrose, 5.9 percent cacao butter, 2.7 percent flavor, less than two percent, each, wheat fiber, rice flour, pectin and carrageen, and less than one percent each of modified corn starch, locust bean gum, guar gum, sodium chloride and lecithin. Laboratory analysis of the sample found it to contain 9.71 per sucrose, by dry weight. The product will be packed in 5 kilogram poly bags and used as an ingredient in ice cream and frozen yogurt. The applicable subheading for the caramel ice granulate will be 2106.90.8200, Harmonized Tariff Schedule of the United States (HTSUS), which provides for food preparations not elsewhere specified or included…other…containing over 10 percent by weight of milk solids…other…other. The duty rate 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