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NY K88054

August 16, 2004
CLA-2-21:RR:NC:2:228 K88054


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 confectionery filling from Belgium

Dear Mr. Forbes:

In your letters dated June 18, 2004 and July 26, 2004, on behalf of Barry Callebaut Canada, Inc., you requested a tariff classification ruling.

Product information and an ingredients breakdown accompanied your letters. Product no. FWF-Z2CARA-X10 is described as a liquid material composed of 70 percent glucose syrup, 19 percent evaporated sweetened non-fat milk, 10 percent vegetable fat, and less than one percent each of salt, flavors, and emulsifiers. It will be imported in 5-kilogram buckets and used, in its imported condition without further processing or additional ingredients, as the center for pralines and confections.

The applicable subheading for product no. FWF-Z2CARA-X10 will be 2106.90.9997 Harmonized Tariff Schedules of the United States (HTS), which provides for food preparations not elsewhere specified or includedother othercontaining sugar derived from sugar cane and/or sugar beets. The rate of duty will be 6.4 percent ad valorem 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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