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NY D80291

July 30, 1998

CLA-2-21:RR:NC:2:228 D80291

CATEGORY: CLASSIFICATION

TARIFF NO.: 2106.90.7800; 2106.90.8000; 2106.90.9500; 2106.90.9700

Ms. Carolyn Hall

Fritz Companies, Inc.

1000 Port Carteret Drive

Carteret, NJ 07008

RE: The tariff classification of fonds from Germany

Dear Ms. Hall:

In your letter dated May 20, 1998, on behalf of D.I. Group, Batavia, IL, you requested a tariff classification ruling.

Samples and ingredients breakdowns were submitted with your letter. Additional information was submitted on July 10, 1998. The samples were examined and disposed of. The products, called "fonds" are powders which, when mixed with water and whipping cream, will create a dessert topping. Orange fond is composed of 38 percent sugar, 32.4 percent glucose solids, 9.7 percent whey powder, 5.8 percent gelatine, 2.2 percent each of citric acid and concentrated orange juice, 1.3 percent flavor, one percent separating agent, .7 percent skimmed milk powder, and 0.5 percent or less of apricot, fructose, color, emulsifier, thickening agents, and salt. Strawberry fond consists of 40.2 percent sugar, 33.3 percent glucose syrup solids, 6.7 percent whey powder, 5.7 percent gelatine, 3.2 percent strawberries, 2.9 percent citric acid, 2.1 percent beetroot powder, one percent each of flavor and a separating agent, and less than one percent each of emulsifier, salt, and thickening agent. Raspberry fond contains 54.6 percent sugar, 20.1 percent glucose solids, 5.8 percent whey, 5.1 percent gelatine, 3.3 percent raspberries, 2.7 percent citric acid, 2.1 percent beetroot, 1.6 percent flavor, one percent separating agent, and less than one percent each of emulsifier, salt, and thickening agent. Lemon fond is 46 percent sugar, 34.5 percent glucose solids, 5.3 percent concentrated lemon juice, 5.1 percent gelatin, 4.9 percent whey powder, one percent separating agent, and less than one percent each of citric acid, flavor, emulsifier, skimmed milk, salt, color, and thickening agent.

The applicable subheading for the orange fond, if imported in quantities that fall within the limits described in additional U.S. note 8 to chapter 17, will be 2106.90.7800, Harmonized Tariff Schedules of the United States (HTS), which provides for food preparations not elsewhere specified or included...other... containing over 10 percent by weight of milk solids...other... articles containing over 10 percent by dry weight of sugar described in additional U.S. note 3 to chapter 17...described in additional U.S. note 8 to chapter 17 and entered pursuant to its provisions. The rate of duty will be 10 percent ad valorem. If the quantitative limits of additional U.S. note 8 to chapter 17 have been reached, the orange fond will be classified in subheading 2106.90.8000, HTS, and dutiable at the rate of 74.5 cents per kilogram plus 9 percent ad valorem. In addition, products classified in subheading 2106.90.8000, HTS, will be subject to additional duties based on their value, as described in subheadings 9904.17.49 to 9904.17.56, HTS.

The applicable subheading for the strawberry, raspberry, and lemon fonds, if imported in quantities that fall within the limits described in additional U.S. note 8 to chapter 17, will be 2106.90.9500, HTS, which provides for food preparations not elsewhere specified or included...other...other...other... articles containing over 10 percent by dry weight of sugar described in additional U.S. note 3 to chapter 17...described in additional U.S. note 8 to chapter 17 and entered pursuant to its provisions. The rate of duty will be 10 percent ad valorem. If the quantitative limits of additional U.S. note 8 to chapter 17 have been reached, the product will be classified in subheading 2106.90.9700, HTS, and dutiable at the rate of 30.5 cents per kilogram plus 9 percent ad valorem. In addition, products classified in subheading 2106.90.9700, HTS, will be subject to additional duties based on their value, as described in subheadings 9904.17.49 to 9904.17.56, HTS.

Your inquiry does not provide enough information for us to give a classification ruling on the hazelnut fond. Your request for a classification ruling should include an explanation of the function of the 0.2 percent cocoa contained in this product. Please note that this same information was requested in our letter to you dated June 18, 1998, file no. NY C88251.

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.

Sincerely,


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See also:

• Tariff No.: 2106.90.78 - Food preps, nesoi, o/10% milk solids, o/10% sugar, descr. in add US note 3 to Ch.17, subject to add US note 8 to Ch. 17, not GN15
• Tariff No.: 2106.90.80 - Food preps, nesoi, o/10% milk solids, o/10% sugar, descr. in add US note 3 to Ch.17, not subject to add US note 8 to Ch. 17, not GN15
• Tariff No.: 2106.90.95 - Food preps, nesoi, n/o 10% milk solids, o/10% sugar, descr. in add US note 3 to Ch.17, subject to add US note 8 to Ch. 17, not GN15
• Tariff No.: 2106.90.97 - Food preps, nesoi, n/o 10% milk solids, o/10% sugar, descr. in add US note 3 to Ch.17, not subject to add US note 8 to Ch. 17, not GN15
• Tariff No.: 9904.17.49 - Articles w/ov 10% dry wt. sugars, in 1701.91.58, 1704.90.78, 1806.20.77 etc, entered value safe. pd., under $0.05/kg
• Tariff No.: 9904.17.56 - Articles w/ov 10% dry wt. sugars, in 1701.91.58, 1704.90.78, 1806.20.77 etc, entered value safe. pd., $0.35/kg or more