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NY K83381

February 24, 2004
CLA-2-21:RR:NC:2:228 K83381


TARIFF NO.: 2106.90.8200

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

RE: The tariff classification of a confectionery paste from Switzerland

Dear Mr. Forbes:

In your letter dated January 19, 2004, on behalf of Barry Callebaut Canada, Inc., St. Hyacinthe, Quebec, Canada, you requested a tariff classification ruling.

Product information accompanied your letter. A sample and additional information was received on February 19, 2004. The sample was examined and disposed of. Product no. 25763, Garnivite, is an off-white colored, solid block of material composed of 53.3 percent sugar, 33.1 percent hydrogenated vegetable fat, 13.3 percent skimmed milk powder, and less than one percent each of soy lecithin and vanillin. It will be imported in plastic pails weighing 1.2-kilograms. After importation, users will melt it to a fluid consistency, pour it into paper cones, and use it to write on and decorate tarts, cakes, cookies, and desserts.

The applicable subheading for product no. 25763 Garnivite will be 2106.90.8200, Harmonized Tariff Schedule of the United States (HTS), which provides for food preparations not elsewhere specified or includedotherother containing over 10 percent by weight of milk solidsotherother. 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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