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NY N007407

March 2, 2007



TARIFF NO.: 2106.90.9997

Mr. Bob Forbes
ROE Logistics
660 Bridge Street
Montreal, Quebec H3K 3K9

RE: The tariff classification of a dessert topping from Belgium

Dear Mr. Forbes:

In your letter dated February 23, 2007, on behalf of Barry Callebaut Canada, you requested a tariff classification ruling.

An ingredients breakdown was submitted with your letter. Product TOF-60004RF-Z38 “red fruit topping” is described as a ready-to-use dessert topping in liquid form. The stated ingredients are 29.5 percent sugar, 27.5 percent glucose syrup, 17 percent red currants, 14 percent water, 10.5 percent raspberries, and less than one percent, each, of citric acid, pectin, potassium sorbate, tri-sodium citrate, and mono and diglycerides. The product will be imported packed for retail sale in one-kilogram bottles.

The applicable subheading for this product will be 2106.90.9997, Harmonized Tariff Schedule of the United States (HTSUS), 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.

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/.

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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