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NY 867039


October 16, 1991

CLA-2-18:S:N:N1:228

CATEGORY: CLASSIFICATION

TARIFF NO.: 1806.90.0090; 2008.19.9090; 2101.10.4080; 2106.90.6097

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

RE: The tariff classification of food flavorings from Germany

Dear Mr. Ferrante:

In your letter dated September 12, 1991, on behalf of Dohler Patisserie, you requested a tariff classification ruling.

Samples and technical literature accompanied your letter. The samples were examined and disposed of. No. 2313 Truffle Compound is a thick, dark brown syrup-like product made from invert sugar syrup, marsala wine flavor, caramel sugar syrup, egg brandy flavor, rum flavor, cocoa powder, flavors, xanthan gum, and salt. No. 2345 Walnut Compound is a viscous paste containing many small pieces of walnuts. The stated ingredients are invert sugar syrup, walnut pulp, walnut semolina, caramel sugar syrup, and natural flavors. No. 2342 Cappuccino Compound is a syrup-like product composed of invert sugar syrup, condensed milk, coffee powder, skimmed milk powder, flavors and emulsifier. No. 2346 Kiwi Compound is a thick, green, syrup-like product with many seeds. It consists of corn syrup, sucrose, kiwi puree, citric acid, flavors, vegetable extract, and food starch. No. 2044 Champain Compound is a clear syrup composed of invert sugar syrup, champagne flavor, natural flavors and thickener. All products are used as flavoring ingredients for creams, mousses, frozen desserts, and confectionery fillings. The truffle, kiwi, and champagne compounds are packed in one-kilogram plastic canisters. Walnut and cappuccino compounds are put up in one and five-kilogram plastic buckets.
The applicable subheading for No. 2313 Truffle Compound will be 1806.90.0090, Harmonized Tariff Schedule of the United States (HTS), which provides for chocolate and other food preparations containing cocoa... other...other...other. The rate of duty will be 7 percent ad valorem.

The applicable subheading for No. 2345 Walnut Compound will be 2008.19.9090, HTS, which provides for nuts...otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter...other...other...other. The rate of duty will be 28 percent ad valorem.

The applicable subheading for No. 2342 Cappuccino Compound will be 2101.10.4080, HTS, which provides for extracts, essences and concentrates, of coffee, and preparations with a basis of these extracts, essences or concentrates or with a basis of coffee...other...other...other. The rate of duty will be 10 percent ad valorem.

The applicable subheading for No. 2044 Champain Compound and No. 2346 Kiwi Compound will be 2106.90.6097, HTS, which provides for food preparations not elsewhere specified or included...other...other... containing sugar derived from sugar cane and/or sugar beets. The rate of duty will be 10 percent ad valorem.

The truffle compound and the champagne compound, if determined to be suitable for beverage purposes, will be subject to Federal Excise Tax. Such a finding must be made by the Bureau of Alcohol, Tobacco, and Firearms. For further information you may contact:

Bureau of Alcohol, Tobacco and Firearms
Alcohol and Tobacco Laboratory
NBA Section
1401 Research Boulevard
Rockville, MD 20850

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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