The tariff classification of rolled fondant from Portugal

N242837 June 18, 2013 CLA-2-21:OT:RR:NC:N2:228 CATEGORY: Classification TARIFF NO.: 2106.90.9997 Mr. Javier Ostrow Mia Cake House Corp. 1739A N. University Dr. Plantation, FL 33322 RE: The tariff classification of rolled fondant from Portugal Dear Mr. Ostrow: In your letters dated May 2, and May 29, 2013 you requested a tariff classification ruling. You provided an ingredients breakdown in your May 2 letter. An 8 ounce sample of the product and additional information accompanied your May 29 letter. Updated information was provided in your eMail messages dated June 10, and June 11, 2013. The sample was examined and disposed of. The rolled fondant is a ready to roll, white-colored, kneadable paste composed of cane sugar, hydrogenated vegetable fat, glucose, thickeners, preservative and aroma. The rolled fondant comes packed in a Ziploc type bag weighing 1 kilogram (2.2 pounds), and will be sold at wholesale and retail in the same package and labeling in only one manner. The fondant will be used to cover cakes and pastries. The applicable subheading for the rolled fondant 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 . . . 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 Web site ww.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