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NY M83434

June 9, 2006

CLA-2-21:RR:NC:2:228 M83434


TARIFF NO.: 2106.90.9997

Mr. Henrik Fenger
Scandic Food, Inc.
700 Rockmead Drive
Suite 200
Kingwood, TX 77339

RE: The tariff classification of dessert toppings from Denmark.

Dear Mr. Fenger:

In your letters dated April 28, 2006, and May 11, 2006, you requested a tariff classification ruling.

Lists of ingredients for three products were submitted with your first letter. Samples and copies of packaging accompanied your May letter. The samples were examined and disposed of. Apricot Fruit Dessert consists of a yellow-colored heavy syrup containing a few whole pitted and broken apricots. Cherry Fruit Dessert was found to be a dark red-colored thick syrup containing whole and broken pitted cherries. Strawberry Fruit Dessert is a red-colored thick syrup with broken pieces of strawberries. Each is said to contain water, 30 percent fruit (apricots, cherries, or strawberries), sugar, glucose-fructose syrup, modified cornstarch, citric acid, and potassium sorbate. The products are put up in metalized plastic pouches, in boxes, containing 397 grams, net weight. Suggested use is as a filling for homemade pies, as a topping for ice cream, pancakes, waffles, pound cake, and other foods.

The applicable subheading for the Apricot Fruit Dessert, Cherry Fruit Dessert, and Strawberry Fruit Dessert will be 2106.90.9997, Harmonized Tariff Schedule of the United States (HTSUS), which provides for food preparations not elsewhere specified or includedother..other..othercontaining sugar derived from sugar cane and/or sugar beets. The rate of duty will be 6.4 percent ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

Section 304 of the Tariff Act of 1930, as amended (19 U.S.C. 1304), provides, in general, that all articles of foreign origin imported into the United States must be legibly, conspicuously, and permanently marked to indicate the English name of the country of origin to an ultimate purchaser in the United States. The implementing regulations to 19 U.S.C. 1304 are set forth in Part 134, Customs Regulations (CFR Part 134). The samples of the packaging do not appear to be properly marked. You may wish to discuss the matter of country of origin marking with the Customs import specialist at the proposed port of entry.

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 telephone number (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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