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NY 894604

March 11, 1994



TARIFF NO.: 1704.90.6050; 1806.20.8095

Mr. Beat Herrmann
Max Felchlin Inc. Schwyz
Main Street 63
CH 6430 Switzerland

RE: The tariff classification of confectioners' supplies from Switzerland

Dear Mr. Herrmann:

In your letter dated February 1, 1994, you requested a tariff classification ruling.

Samples and specification sheets accompanied your letter. The samples were examined and disposed of. Product No. KK44E, California Almond Paste 1:1, is a soft, off-white colored material, said to be made from 46 percent almonds, 46 percent sugar, and unstated amounts of salt and preservative. The paste will be imported in pails holding 6.5-kilograms, net weight, and sold to pastry chefs and confectioners for use, directly from the container, as an ingredient in danish, pastries, cookies, and the like. Product No. DC50E, Macanosa, is a light brown, soft paste, consisting of 43 percent sugar, 38 percent macadamia nuts, 15 percent vegetable fat, 2 percent cocoa liquor, 2 percent pulse flour, and unstated amounts of lecithin and vanillin. This product, put up in 5-kilogram pails, is ready for use by chefs and confectioners as a filling for pralines, specialties, and cakes.

The applicable subheading for KK44E, California Almond Paste 1:1, will be 1704.90.6050, Harmonized Tariff Schedule of the United States (HTS), which provides for sugar confectionery...not containing cocoa... other...other...other. The rate of duty will be 12.2 percent ad valorem.
The applicable subheading for DC50E, Macanosa, will be 1806.20.8095, HTS, which provides for chocolate and other food preparations containing cocoa...other preparations...in liquid, paste, powder, granular or other bulk form in containers or immediate packings, of a content exceeding 2 kg...other...other...other. 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).


Jean F. Maguire
Area Director

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