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NY D82776

October 20, 1998

CLA-2-19:RR:NC:2:228 D82776


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 prepared foods from Germany.

Dear Ms. Vinson:

In your letters dated August 18, 1998, and September 18, 1998, on behalf of Culinary Masters Corporation, Alpharetta, GA, you requested a tariff classification ruling.

Pictorial literature and ingredients breakdowns accompanied your first letter. Descriptions of the manufacturing processes were submitted with your September letter. The products are described as delicatessen preparations. Article no. 05001, Pyramid of Pyramid Cake, Amaretto and Nougat is composed of 28 percent cake, 27 percent white wine, 11 percent sugar, 9 percent each of water and almond liqueur, 5 percent nougat, 4 percent each of lemon juice and couverture, 2 percent gelatine, and 1 percent natural almond flavor. Article no. 05003, Pyramid Egg Nog and Orange is made from 43 percent egg nog, 25 percent Creme Fraiche, 15 percent water, 7 percent orange juice, 5 percent vegetable oil, 2 percent each of gelatine and sugar, and 1 percent binding agent (milk protein, modified starch, and stabilizers). Article no. 25000, Pyramid Prosecco, Feta and Tomato consists of 30 percent tomato, 23 percent each of water and feta cheese, 18 percent Prosecco, 3 percent gelatine, 1 percent each of basil and salt, and less than one percent each of sugar, seasoning, glycerine, and citric acid. Article no. 25002, Pyramid Cream Cheese, Herbs and Curry is composed of 32 percent cream cheese, 21 percent chive, 12 percent water, 9 percent each of milk and eggs, 5 percent pineapple juice, 4 percent vegetable oil, 3 percent pineapple, 2 percent binding agent, 2 percent of stabilizers, gelatine, curry, seasoning, sugar, glycerine, citric acid, and natural color. Article no. 25005, Pyramid Roquefort and Tomato, consists of 33 percent cream cheese, 17 percent each of Roquefort and tomato juice, 15 percent cream, 9 percent water, 4 percent gelatine, 2 percent basil, 1 percent each of salt and gin, and less than one percent each of sugar, seasoning, citric acid, and glycerine. All are prepared by mixing or placing the ingredients into a pyramid-shaped mold, cooking, and cooling. The finished products weigh 35 grams each, six units in a package, and are imported in refrigerated condition.

The applicable subheading for article no. 05001, Pyramid of Pyramid Cake, Amaretto and Nougat, 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.

The applicable subheading for article no. 05003, Pyramid Egg Nog and Orange, article no. 25000, Pyramid Prosecco, Feta and Tomato, article no. 25002, Pyramid Cream Cheese, Herbs and Curry, and article no. 25005 Pyramid Roquefort and Tomato, 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 7.6 percent ad valorem.

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.


Robert B. Swierupski

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