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NY 872729


April 10, 1992

CLA-2-19:S:N:N1:228

CATEGORY: CLASSIFICATION

TARIFF NO.: 1901.90.8070; 1901.90.9095

Mr. Todd Masters
Albert Uster Imports, Inc.
9211 Gaither Road
Gaithersburg, MD 20877

RE: The tariff classification of caramel cream mix from Switzerland

Dear Mr. Masters:

In your letter dated March 23, 1992, you requested a tariff classification ruling.

Ingredients breakdowns and two samples accompanied your letter. The samples were examined and disposed of. Caramel Cream Mix and Caramel Cream Mix Concentrate are light brown powders used to prepare cream fillings for tortes, rolls, pastries and similar desserts, after the addition of water and eggs and, in the case of the concentrate, sugar. The cream mix is composed of approximately 73 percent sugar, 23 percent modified starch, 3 percent gelling agents, and less than one percent each of flavor, color, and "burnt sugar." The concentrate is said to contain approximately 86 percent starch, 11 percent gelling agents, 2 percent flavor, and less than one percent color and "burnt sugar." The mixes will be imported in 12-kilogram cartons, and sold to professional pastry chefs, hotels, and restaurants.

The applicable subheading for the Caramel Cream Mix will be 1901.90.8070, Harmonized Tariff Schedule of the United States (HTS), which provides for food preparations of flour, meal, starch or malt extract... other...subject to quotas established pursuant to section 22 of the Agricultural Adjustment Act, as amended...provided for in subheading 9904.60.60. The rate of duty will be 10 percent ad valorem.

The Caramel Cream Mix Concentrate will be classified in subheading 1901.90.9095, HTS, which provides for food preparations of flour, meal, starch or malt extract...other...other...other. The rate of duty will be 10 percent ad valorem.

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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