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NY 852587

MAY 21, 1990

CLA-2-19:S:N:N1:228 852587


TARIFF NO.: 1901.90.8070

Mr. Todd Masters
Albert Uster Imports, Inc.
9211 Gaither Road
Gaithersburg, MD 20877

RE: The tariff classification of instant baking pastes from Switzerland.

Dear Mr. Masters:

In your letter dated May 11, 1990, you requested a tariff classification ruling.

Ingredients breakdowns and samples of two products were provided with your letter. The samples were examined and disposed of. Almond Instant Baking Paste is a white powder, said to consist of 32.95 percent almonds, 31.95 percent sugar, 11.98 percent glucose, 10.98 percent starch, 7.99 percent sorbitol, 3.99 percent dextrose, and less than one percent each of citric acid and flavor. Hazelnut Instant Baking Paste is a light brown powder composed of 33.86 percent hazelnuts, 31.5 percent sugar, 11.8 percent glucose, 9.84 percent starch, 8.86 percent sorbitol, 3.94 percent dextrose, and less than one percent each of citric acid and cocoa powder. When mixed with water the powders form pastes that will be used by the institutional food industry as nut fillings for danishes and small pastries.

The applicable subheading for the instant baking pastes will be 1901.90.8070, Harmonized Tariff Schedule of the United States (HTS), which provides for food preparations of flour, meal, starch or malt extract, not containing cocoa powder or containing cocoa powder in a proportion by weight of less than 50 percent...other...subject to quotas established pursuant to section 22 of the Agricultural Adjustment Act, as amended...provided for in subheading 9904.60.60. The rate of duty will be 10 percent ad valorem.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Jean F. Maguire
Area Director

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