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NY B85844

May 23, 1997

CLA-2-21:RR:NC:2:228 B85844


TARIFF NO.: 2106.90.9400

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

RE: The tariff classification of a glazing gel from Switzerland

Dear Mr. Masters:

In your letters dated April 28, 1997 and May 14, 1997 you requested a tariff classification ruling.

An ingredients breakdown and sample accompanied your first letter. Additional information concerning the product's use was provided with your May letter. The sample was examined and disposed of. "Lemon Clear Gel" is a pale yellow, jelly-like product, composed of 50.09 percent sugar, 31.84 percent water, 15.03 percent glucose, 1.65 percent pectin, and less than one percent each of lemon juice concentrate, citric acid, tartaric acid, and potassium sorbate. The product will be imported in 12.5-kilogram buckets, for use by professional chefs as a glazing gel for pastries. Prior to use as a gel, the imported product must be mixed with water and boiled.

The applicable subheading for the glazing gel will be 2106.90.9400, Harmonized Tariff Schedule of the United States (HTS), which provides for food preparations not elsewhere specified or included...other...other...articles containing over 65 percent by dry weight of sugar described in additional U.S. note 2 to chapter 17...other. The rate of duty will be 31.4 cents per kilogram plus 9.4 percent ad valorem. In addition, products classified in subheading 2106.90.9400, HTS, will be subject to additional duties based on their value, as described in subheadings 9904.17.31 to 9904.17.38, HTS.

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 212-466-5760.


Gwenn Klein Kirschner
Chief, Special Products Branch

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