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NY 866207

Sep 13, 1991



TARIFF NO.: 1901.90.3030; 2106.90.6090

Ms. Angela L. Tyner
Castle Imports
18715 East Valley Highway
Kent, WA 98032

RE: The tariff classification of "Vanilla Sauce" and "Grune Grutze" from Austria

Dear Ms. Tyner:

In your letter dated August 1, 1991, received on August 19, 1991, you requested a tariff classification ruling.

Two products are described in your letter. A sample of one product, "Vanilla Sauce," accompanied your letter. The sample was opened, the contents examined and disposed of. As requested, the empty jar is being returned to you. Descriptive literature and ingredients breakdowns for both products were submitted with your letter of June 12, 1991. "Vanilla Sauce" is a yellow liquid composed of approximately 83 percent fluid milk, 7 percent sugar, 3 percent cream, 3 percent dried milk, 2 percent cornstarch, and less than one percent each of thickener, flavors, salt, and coloring. The product will be put up in retail size glass jars containing 250 or 350 grams, net weight, and used as a dessert topping, an additive to yogurt, or as an ingredient in baking. "Grune Grutze" is a dessert product composed of approximately 29 percent gooseberries, 18 percent rhubarb, 12 percent each of kiwi fruit and apples, 15 percent sugar, 12 percent water, 3 percent cornstarch, and less than one percent each of thickener, flavors, and coloring. The product is prepared by cooking, transferring the mixture into glass jars, vacuum sealing, pasteurization, and cooling.

The applicable subheading for the "Vanilla Sauce" will be 1901.90.3030, Harmonized Tariff Schedule of the United States (HTS), which provides for food preparations of the goods of headings 0401 to 0404, not containing cocoa powder...not elsewhere specified or included...other...articles of milk or cream not specially provided for...other...provided for in subheading 9904.10.60. The rate of duty will be 17.5 percent ad valorem.
The applicable subheading for "Grune Grutze" will be 2106.90.6090, HTS, which provides for food preparations not elsewhere specified or included...other...other...canned. 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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