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NY E85801

September 14, 1999

CLA-2-20:RR:NC:2:228 E85801


TARIFF NO.: 2008.99.4000; 2106.90.8200

Mr. Claude Schellenberger
Max Felchlin AG
Main Street 63
CH-6431 Schwyz/Switzerland

RE: The tariff classification of food products from Switzerland

Dear Mr. Schellenberger:

In your letter dated June 14, 1999 you requested a tariff classification ruling.

Samples and ingredients breakdowns were submitted with your letter. Additional information was received on August 11, 1999. One sample was forwarded to the U.S. Customs laboratory for analysis. Product TO14E, Mango Topping, is a viscous, orange-colored, syrup-like product, said to be composed of 40 percent sugar, 35 percent mango pulp, 12 percent glucose syrup, 8 percent sorbitol, 4 percent citric acid, and less than one percent each of citric acid, thickeners, preservatives, and mango flavor. Product FE53E Ultra White “M” is a stiff, white paste, composed of 44 percent sugar, 17 percent each of hardened coconut fat and hardened palm kernel oil, 12 percent skimmed milk powder, 6 percent dextrose, 4 percent whole milk powder, and less than one percent lecithin and vanillin. The Mango Topping will be packed in one-kilogram bottles, and the Ultra White will be put up in the form of bars weighing 2, 10, or 20-kilograms. Both products will be sold to restaurants, hotels, and pastry chefs, to be used in the preparation of their wares. The Mango Topping will be used as a dessert topping; Ultra White, after heating to bring it to a fluid form, will be used to coat cakes, tarts, pastries, or confections.

The applicable subheading for the TO14E Mango Topping will be 2008.99.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for fruit...otherwise prepared or preserved, whether or not containing added sugar or other sweetening matterÂnot elsewhere specified or includedÂotherÂmangoes. The rate of duty will be 1.8 cents per kilogram.

The applicable subheading for the FE53E Ultra White M will be 2106.90.8200, HTS, which provides for food preparations not elsewhere specified or included otherÂcontaining over 10 percent by weight of milk solidsÂotherÂother. The rate of duty will be 7 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 212-637-7065.


Robert B. Swierupski

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