NY 0860917 - The tariff classification of flavoring compounds from Germany - United States International Trade Commision Rulings

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NY 860917

Mar 8, 1991

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 2106.90.6097

Mr. Ernest Ferrante
Kuehne & Nagel, Inc.
10 Exchange Place
Jersey City, NJ 07302

RE: The tariff classification of flavoring compounds from Germany

Dear Mr. Ferrante:

In your letter dated February 27, 1991, on behalf of Dohler Patisserie, New Brunswick, NJ, you requested a tariff classification ruling.

Samples and descriptive literature were submitted with your letter. The samples were examined and disposed of. The products, No. 2021 Apple Compound, No. 2011 Hazelnut Compound, No. 2012 Banana Compound, and No. 2014 Strawberry Compound, are thick, viscous materials used to flavor creams, mousses, ice creams, sherbets, sorbets, fondants, and fillings for confectionery products. All compounds contain sweeteners (sucrose and/or invert sugar syrup, glucose syrup, caramel sugar syrup), fruit or nut pulp or juice concentrate, and flavors. Other ingredients, depending on variety, are citric acid, modified food starch, xanthan gum, citric acid, L-ascorbic acid, and lecithin. These compounds will be put up in one-kilogram plastic canisters.

The applicable subheading for these flavor compounds will be 2106.90.6097, Harmonized Tariff Schedule of the United States (HTS), which provides for food preparations not elsewhere specified or included...other...containing sugar derived from sugar cane and/or sugar beets. The duty rate will be 10 percent ad valorem.

Your inquiry does not provide enough information for us to give a classification ruling on No. 2016 Chocolate Compound. Your request for a classification ruling should include the solids content of the invert sugar syrup.

The descriptive literature will be returned, as you requested.

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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