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NY B87855

August 7, 1997

CLA-2-18:RR:NC:2:228 B87855


TARIFF NO.: 1806.32.9000, 1905.90.1050

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, June 6, 1997, and July 17, 1997, on behalf of Culinary Masters Corporation, Alpharetta, GA, you requested a tariff classification ruling.

Pictorial literature accompanied your first letter, ingredients breakdowns were submitted with your June letter,and the net weight and a complete description of the manufacturing process was submitted with your July letter. The products are described as delicatessen preparations. Article no. 01200, Nougat Terrine with Amarena Cherries is composed of 65.6 percent nougat, 12.3 percent each of milk couverture and dark couverture, and 9.8 percent Amarena Cherries. The cherries are placed into a triangular mould containing light nougat, the balance is filled with dark nougat, refrigerated, unmolded, and vacuum packed in plastic containers holding 0.45 kilograms, net weight. Article no. 01040, Quark and Crepe Terrine with Raisins, is made from 33.8 percent quark, 21.8 eggs, 10.3 percent each of water and milk, 8.3 percent wheat flour, 6.7 percent sugar, 5.1 percent fresh cream, 3.4 percent raisins, 0.2 percent salt, and less than one percent each of natural vanilla, lemon, and orange flavor. It is prepared by filling a tunnel-shaped mould with alternating layers of prepared crepe and quark/raisin mixture. It is sealed, cooked, unmolded, and packed in plastic containers weighing 0.90 kilograms, net weight. Article no. 01030, Dutch Cherry Terrine, consists of 40 percent milk, 14.6 percent cherries, 13 percent vanilla pudding powder. 9.8 percent cherry juice, 8.2 percent sugar, 4.3 percent wheat flour, 4.1 egg yolk, 3.2 percent margarine, 2 percent water, and less than one percent salt. The mould is lined with a thin layer of baked puff pastry and layered with pudding cream stuffing, puff pastry, and a layer of prepared cherries. The mould is topped with a final layer of puff pastry, sealed, cooked and packaged in plastic containers holding 0.7 kilograms, net weight. The merchandise imported in refrigerated condition.

The applicable subheading for article no. 01200, Nougat Terrine with Amarena Cherries, will be 1806.32.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for chocolate and other food preparations containing cocoa...other, in blocks, slabs or bars...not filled...other...other. The duty rate will be 6.5 percent ad valorem.

The applicable subheading for article no. 01030, Dutch Cherry Terrine, and article no. 01040, Quark and Crepe Terrine with raisins, will be 1905.90.1050, 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 rate of duty will be free.

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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