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NY F87503

June 6, 2000

CLA-2-18:RR:NC:SP:232 F87503


TARIFF NO.: 1806.90.5500; 1806.90.5900

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

RE: The tariff classification of TO11E Chocolate Topping and TO12E Caramel Topping from Switzerland

Dear Mr. Schellenberger:

In your letter dated May 11, 2000 you requested a tariff classification ruling.

Samples and descriptive information were included with your request. TO11E Chocolate Topping is described as a chocolate dessert sauce. It is stated to contain 36.00 percent glucose syrup, 22.30 percent water, 13.00 percent dextrose, 12.00 percent sugar, 7.50 percent low fat cocoa powder, 6.00 percent moisture stabilizing agent (E420), 2.50 percent unsweetened condensed milk, 0.55 percent thickener (E407) and 0.15 percent preservatives (E202, E217). The brix of the glucose syrup is 80 degrees. TO13E Caramel Topping is described as a caramel dessert sauce. It is stated to contain 56.00 percent caramelized sugar, 24 percent fructose and 20 percent water. Both of the above products will be imported in 1 kilogram bottles, and will be used, without further processing, by restaurants, hotels and pastry chefs as toppings for desserts, ice cream, milk shakes, etc.

The applicable subheading for the TO11E Chocolate Topping, if imported in quantities that fall within the limits described in additional U.S. note 8 to chapter 17, will be 1806.90.55 , Harmonized Tariff Schedule of the United States (HTS), which provides for Chocolate and other food preparations containing cocoa: Other: Other: Other: Other: Articles containing over 10 percent by dry weight of sugar described in additional U.S. note 8 to chapter 17 and entered pursuant to its provisions. The duty rate will be 3.5 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 1806.90.5900, HTS, and dutiable at the rate of 37.2 cents per kilogram plus 6 percent ad valorem. In addition, products classified in subheading 1806.90.5900, 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 TO13E Caramel Topping. Your request for a classification ruling should include exactly how the caramelized sugar is produced, including the type of sugar used and the percent by weight of sugar solids. Also, indicate the source of the fructose, and whether it is in liquid or solid form. If the fructose is in liquid form, provide the brix. When this information is available, you may wish to consider resubmission of your request. If you decide to resubmit your request, please include all of the material that we have returned to you.

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 John Maria at 212-637-7059.


Robert B. Swierupski

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