NY 0851151 - The tariff classification of praline syrup from The United Kingdom. - United States International Trade Commision Rulings

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NY 851151

APR 30 1990

CLA-2-21:S:N:N1:228 851151

CATEGORY: CLASSIFICATION

TARIFF NO.: 2106.90.5030

Ms. Teresa Lucas-Cangro
ALMAC-ASG Shipping Co., Inc.
Harborside Financial Center
800 Plaza Three
Jersey City, NJ 07311-3890

RE: The tariff classification of praline syrup from The United Kingdom.

Dear Ms. Lucas-Cangro:

In your letter dated March 26, 1990, on behalf of M&M/Mars, you requested a tariff classification ruling.

The product is described as a free-flowing fluid composed of 45.45 percent "praline mass," 45.45 percent glucose syrup (76 brix), and 9.10 percent water. The praline mass ingredient is itself composed of a 50:50 blend of hazelnuts and sucrose. The syrup will be imported in bulk quantities, and used as an ingredient in an ice cream product.

The applicable subheading for the praline syrup will be 2106.90.5030, Harmonized Tariff Schedule of the United States (HTS), which provides for food preparations not elsewhere specified or included...other... subject to quotas established pursuant to Section 22 of the Agricultural Adjustment Act, as amended... provided for in subheading 9904.50.20. The rate of duty will be 10 percent ad valorem. At this time there is no quantity allocation for this quota. The merchandise will therefore be prohibited from entering the commerce of the United States.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director

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