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NY K88689

August 23, 2004
CLA-2-21:RR:NC:2:228 K88689


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 pastry filling from Switzerland

Dear Mr. Forbes:

In your letter dated August 12, 2004, on behalf of Barry Callebaut Canada, Inc., you requested a tariff classification ruling.

An ingredients breakdown and product information was submitted with your letter. Product no. 41452 Carmelade is described as a red currant-raspberry fruit preparation composed of approximately 45 percent sugar, 18 percent water, 18 percent fruit pulp, 8 percent glucose syrup, 8 percent dextrose, less than one percent elderberry juice, and 3 percent gelling agents, acid, acidity regulators, color, and preservatives. Submitted literature describes the product as having a solid but spreadable consistency. It will be imported in 12.5-kilogram pails and used, after heating, as a filling for tarts, cookies, and biscuits.

The applicable subheading for this product will be 2106.90.9997, Harmonized Tariff Schedule of the United States (HTS), which provides for food preparations not elsewhere specified or includedotherothercontaining 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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