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NY K87045

June 17, 2004
CLA-2-21:RR:NC:2:228 K87045


TARIFF NO.: 2106.90.9400

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

RE: The tariff classification of a glazing gel from Switzerland

Dear Mr. Forbes:

In your letter dated June 9, 2004, on behalf of Barry Callebaut Canada, Inc, you requested a tariff classification ruling.

An ingredients breakdown accompanied your letter. Product no. 40202 Capoma-Gel is described as a glazing gel in liquid form, imported in 12.5 kilogram pails, ready to apply to cakes and pastries without additional preparation or processing. The product is said to be composed of 54.4 percent sugar, 28.9 percent water, 9.33 percent glucose syrup, 6.2 percent strawberry pulp, and less than one percent each of gelling agents, acidifying agents and regulators, flavor, color, and preservative.

The applicable subheading for this product will be 2106.90.9400 Harmonized Tariff Schedules of the United States (HTS), which provides for food preparations not elsewhere specified or includedotherotherarticles containing over 65 percent by dry weight of sugar described in additional U.S. note 2 to chapter 17 other. The rate of duty will be 28.8 cents per kilogram plus 8.5 percent ad valorem. In addition, products classified in subheading 2106.90.9400, HTS, will be subject to additional duties based on their value, as described in subheadings 9904.17.31 to 9904.17.38, HTS

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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