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NY 879147

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November 3, 1992

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 2106.90.6097

Mr. Edward N. Glad
Glad & Ferguson
606 South Olive Street Suite 1700
Los Angeles, CA 90014

RE: The tariff classification of a confectioner's coating from Sweden

Dear Mr. Glad:

In your letter dated October 7, 1992, on behalf of Semper- Arla Foods, Mercer Island, WA, you requested a tariff classification ruling.

The product, "white ganache," is described as a hard- consistency paste composed of 49.1 percent sugar, 42 percent vegetable oil, 8.4 percent skim milk powder, and .5 percent lecithin and artificial flavor. The paste, imported in 12-pound pails, will be used by bakeries either to enrobe or dip confections and pastries, after melting it to a fluid consistency, or as an ingredient in the production of other confections.

The applicable subheading for this product will be 2106.90.6097, Harmonized Tariff Schedule of the United States (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.

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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