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NY R01831

May 10, 2005

CLA-2-21:RR:NC:2:228 R01831


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 baking paste from Switzerland

Dear Mr. Forbes:

In your letter dated April 21, 2005, on behalf of Barry Callebaut Canada, you requested a tariff classification ruling.

Product no. 45751 is described as a “baking paste” composed of approximately 40 percent sugar, 18 percent hazelnuts, 17 percent water, 8 percent glucose syrup, 8 percent modified corn starch, 6 percent sorbitol, 3 percent wheat starch, and less than one percent each of cocoa powder, caramel, potassium sorbate, salt, and citric acid. The product will be imported in 12.5-kilogram plastic pails, and used directly from the pail, without further processing, as a filling for pastry products.

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 includedotherotherothercontaining sugar derived from sugar cane and/or sugar beets. The rate of duty will be 6.4 percent ad valorem.

This merchandise is subject to The Public Health Security and Bioterrorism Preparedness and Response Act of 2002 (The Bioterrorism Act), which is regulated by the Food and Drug Administration (FDA). Information on the Bioterrorism Act can be obtained by calling FDA at 301-575-0156, or at the Web site www.fda.gov/oc/bioterrorism/bioact.html.

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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