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NY K87442

July 19, 2004
CLA-2-21:RR:NC:2:228 K87442


TARIFF NO.: 2106.90.9500, 2106.90.9700

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

RE: The tariff classification of a dessert topping from Switzerland.

Dear Mr. Forbes:

In your letter dated June 30, 2004, on behalf of Barry Callebaut Canada Inc., Quebec, you requested a tariff classification ruling.

Ingredients breakdowns were submitted with your letter. The Carma Topping, product no. 60662, is composed of 29.5 percent sugar, 27.33 percent raspberry pulp, 27.33 percent glucose syrup, 14.5 percent water, 1.12 percent additives and preservatives, and 0.18 percent concentrated elderberry juice. The ready to use raspberry dessert topping is imported in liquid form in 1-kilogram plastic containers.

The applicable subheading for the Carma Topping, no. 60662, if imported in quantities that fall within the limits described in additional U.S. note 8 to chapter 17, will be 2106.90.9500 Harmonized Tariff Schedules of the United States (HTS), which provides for food preparations not elsewhere specified or included otherotherarticles containing over 10 percent by dry weight of sugar described in additional U.S. note 3 to chapter 17 described in additional U.S. note 8 to chapter 17 and entered pursuant to its provisions. The rate of duty will be 10 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 2106.90.9700, HTS, and dutiable at the rate of 28.8 cents per kilogram plus 8.5 percent ad valorem. In addition, products classified in subheading 2106.90.9700, HTS, will be subject to additional duties based on their value, as described in subheadings 9904.17.49 to 9904.17.56, 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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