The tariff classification of a caramelized biscuit spread from Belgium

N236790 January 18, 2013 CLA-2-21:OT:RR:NC:N2:228 CATEGORY: Classification TARIFF NO.: 2106.90.9997 Ms. Diane Richter World Finer Foods, Inc. 1455 Broad Street, 4th Floor Bloomfield, NJ 07003 RE: The tariff classification of a caramelized biscuit spread from Belgium Dear Ms. Richter: In your letter dated December 19, 2012 you requested a tariff classification ruling. An ingredients breakdown and sample accompanied your inquiry. Additional information was provided in your letter dated January 9, 2013. The sample was examined and disposed of. JULES DESTROOPER brand Speculoospasta is a spread made of speculoos (caramelized biscuits) with the texture and color of peanut butter, packed for retail sale in a glass jar holding 200 grams, net weight. The biscuits are made first, ground, and then mixed with vegetable oil, sugar, lecithin, and citric acid into a paste. The stated ingredients are approximately 57 percent speculoos (caramelized biscuits - 23 percent wheat flour, 21 percent brown sugar, 10 percent butter, 2 percent eggs, and less than one percent, each, sugar syrup, sea salt, sodium bicarbonate, and cinnamon), 27 percent vegetable oils, 15 percent sugar, less than 1 percent each of lecithin, and citric acid. The applicable subheading for the caramelized biscuit spread 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 the 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 website 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 Bruce N. Hadley, Jr. at (646) 733-3029. Sincerely, Thomas J. Russo Director National Commodity Specialist Division