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NY B86415

July 9, 1997

CLA-2-19:RR:NC:2:228 B86415


TARIFF NO.: 1905.90.1050, 2106.90.9997

Ms. Cindy Vinson
IFF, Inc.
3800 Camp Creek Parkway
Building 2600, suite 104
Atlanta, GA 30331

RE: The tariff classification of food preparations from Germany.

Dear Ms. Vinson:

In your letters dated February 28, 1997, and June 6, 1997, on behalf of Culinary Masters Corporation, Alpharetta, GA, you requested a tariff classification ruling.

Pictorial literature was submitted with your first letter. Ingredients breakdowns accompanied your June letter. The products are described as delicatessen preparations. Article no. 01010, Pyramid Cake-Terrine with White Wine Jelly, consists of 49.7 percent Pyramid Cake (eggs, butter fat, sugar, wheat flour, wheat starch, marzipan, flavors, emulsifiers, and salt), 27.5 percent white wine, 16.5 percent sugar, 2.7 percent each of lemon juice, and egg yolk, and less than one percent of gelatine, put up in a rectangular shaped, plastic container. Article no. 01050, Milk Rice-Terrine with Cinnamon Cherries, consists of 54.7 percent milk, 28.3 percent cherries, 10.2 percent rice, 4.6 percent sugar, 1.1 percent gelatin, and less than one percent each of starch, cinnamon, salt, and natural vanilla flavor, put up in a "tunnel" shaped, plastic container. The products are imported in refrigerated condition.

The applicable subheading for the Pyramid Cake-Terrine with White Wine Jelly will be 1905.90.1050, Harmonized Tariff Schedule of the United States (HTS), which provides for bread, pastry, cakes, biscuits and other bakers' wares, whether or not containing cocoa...other...other...pastries, cakes and similar sweet baked products. The general rate of duty will be free.

The applicable subheading for the Milk Rice-Terrine with Cinnamon Cherries will be 2106.90.9997, Harmonized Tariff Schedule of the United States (HTS), which provides for food preparations not elsewhere specified or included...other... other...other...containing sugar derived from sugar cane and/or sugar beets. The rate of duty will be 8.2 percent ad valorem.

Your inquiry does not provide enough information for us to give a classification ruling on article no. 01200, Nougat-Terrine with Amarena Cherries, no. 01030, Dutch Cherry-Terrine, and no. 01040, Quark and Crepe-Terrine with raisins. Your request should include the net weight, a complete description of the manufacturing process, and a sample of each article.

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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