NY 886185 - The tariff classification of bakers' supplies from Germany - United States International Trade Commision Rulings

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NY 886185

July 30, 1993

CLA-2-19:S:N:N7:228

CATEGORY: CLASSIFICATION

TARIFF NO.: 1901.90.3030; 2106.90.2070; 2106.90.5050

Mr. H. Schwiebert
Meistermarken-Werke/Ulmer Spatz
P.O. Box 2080
D-7910 Neu-Ulm Germany

RE: The tariff classification of bakers' supplies from Germany

Dear Mr. Schwiebert:

In your letter dated May 14, 1993, you requested a tariff classification ruling.

Samples and specification sheets for three products accompanied your letter. One sample was forwarded to the U.S. Customs laboratory for analysis; the remaining samples were examined and disposed of. The products are powders used by pastry chefs to stabilize and flavor creams used in different varieties of tarts. "Swiss Dream Yoghourt Cream Tart" consists of 45 percent sugar, 18.8 percent dextrose, 17.6 percent skimmed milk yoghurt, 4.1 percent gelatin, and unstated quantities of modified starch, glucose syrup, flavors, and citric acid. "Swiss Dream Wine" contains 52.2 percent sugar, 23.4 percent glucose syrup, 7.9 percent gelatin, 7 percent whey powder, 2.4 percent wine, and unstated quantities of flavors, lemon juice concentrate, salt, citric acid, and color. "Swiss Dream Cream Cheese Tart" is made from 51.8 percent sugar, 22 percent skimmed milk curd, 7.1 percent whey powder, 5.2 percent glucose syrup, 4.6 percent gelatin, 1.9 percent dextrose, one percent skimmed milk yoghurt, and unstated amounts of modified starch, flavors, citric acid, thickening agents, salt, and lemon juice concentrate. Swiss Dream Wine is packed in a sealed pouch containing 12 ounces. The other two products are in pouches containing 10.5 ounces.

The applicable subheading for the Swiss Dream Yoghourt Cream Tart will be 1901.90.3030, Harmonized Tariff Schedule of the United States (HTS), which provides for food preparations of goods of headings 0401 to 0404...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 the Swiss Dream Wine will be 2106.90.2070, HTS, which provides for food preparations not elsewhere specified or included...other...of gelatin...other...containing sugar derived from sugar cane or sugar beets. The rate of duty will be 6 percent ad valorem.

The applicable subheading for Swiss Dream Cream Cheese Tart will be 2106.90.5050, HTS, which provides for food preparations not elsewhere specified or included...other...subject to quotas established pursuant to section 22 of the Agricultural Adjustment Act, as amended...provided for in subheading 9904.60.60.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

Sincerely,

Jean F. Maguire
Area Director

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