The tariff classification of a dessert topping from New Zealand

NY R00224 April 9, 2004 CLA-2-21:RR:NC:2:228 R00224 CATEGORY: Classification TARIFF NO.: 2106.90.9997 Ms. Alla Chayka Easiyo Products, Ltd. 8 Cebel Place, Albany Auckland, 1311 New Zealand RE: The tariff classification of a dessert topping from New Zealand Dear Ms. Chayka: In your letter dated March 28, 2004 you requested a tariff classification ruling. Descriptive literature accompanied your letter. Easiyo D’Light Toffee Flavored Dessert Topping is a syrup-like product put up for retail sale in a bottle containing 500 grams, net weight. It is said to be composed of glucose, sugar, water, modified starch, natural flavor, salt, potassium sorbate, and natural color. The applicable subheading for the dessert topping will be 2106.90.9997, Harmonized Tariff Schedule of the United States (HTS), 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. 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