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NY J89318

October 17, 2003

CLA-2-21:RR:NC:2:228 J89318


TARIFF NO.: 2106.90.9997

Mr. Bob Forbes
R.O.E. Logistics
660 Bridge Street
Montreal, Quebec H3K 3K9 Canada

RE: The tariff classification of a cake decorating material from Switzerland

Dear Mr. Forbes:

In your letters dated August 5, 2003 and September 22, 2003, on behalf of Barry Callebaut Canada, Inc., Quebec, Canada, you requested a tariff classification ruling.

A sample, submitted with your first letter, was examined and disposed of. Product no. 10951-Modela is a firm, white-colored paste said to be composed of approximately 49 percent sugar, 24 percent glucose syrup (80-82 Brix), 19 percent vegetable fat, 8 percent hydrogenated maltodextrin, and one percent glycerin. The product will be imported in 6-kilogram pails and used by pastry chefs to decorate cakes. The material is first softened by warming in a microwave and then kneaded and shaped by hand to form a decoration for showpieces, cakes, and the like.

The applicable subheading for product 10951-Modela will be 2106.90.9997, Harmonized Tariff Schedule of the United States (HTS), which provides for food preparations not elsewhere specified or includedotherotherothercontaining sugar derived from sugar cane and/or sugar beets. The rate of duty will be 6.4 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 646-733-3029.


Robert B. Swierupski

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