United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 2003 NY Rulings > NY J86618 - NY J86661 > NY J86618

Previous Ruling Next Ruling
NY J86618

July 25, 2003

CLA-2-21:RR:NC:SP:232 J86618


TARIFF NO.: 2101.12.9000

Mr. Bob Forbes
R.O.E. Logistics
474 McGill Street, Suite 300
Montreal, Quebec
Canada H2Y 2H2

RE: The tariff classification of a Mocca Filling (Product number VO0-HO40MO-474) from Canada

Dear Mr. Forbes:

In your letter dated July 7, 2003, on behalf of Barry Callebaut, you requested a tariff classification ruling.

The subject merchandise is stated to contain 37.5 percent vegetable fat, 33 percent sugar, 12.5 percent nonfat dry milk, 10 percent lactose, 4 percent coffee and 2.5 percent soya lecithin. The product will be imported in pate cream form in 10 kilogram bags. It will be used as a filling.

The applicable subheading for the Mocca Filling will be 2101.12.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for Extracts, essences and concentrates of coffee, and preparations with a basis of these extracts, essences or concentrates or with a basis of coffeePreparations with a basis of extracts, essences or concentrates or with a basis of coffeeotherother. The general rate of duty will be 8.5 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 John Maria at 646-733-3031.


Robert B. Swierupski

Previous Ruling Next Ruling

See also: