NY 886145 - The tariff classification of bakers' supplies from Germany - United States International Trade Commision Rulings

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NY 886145

June 9, 1993

CLA-2-18:S:N:N7:228

CATEGORY: CLASSIFICATION

TARIFF NO.: 1806.90.0060; 1901.90.8040; 2106.90.5050

Mr. H. Schwiebert
Meistermarken-Werke/Ulmer Spatz
P.O. Box 2080
D-7910 Neu-Ulm Germany

RE: The tariff classification of bakers' supplies from Germany

Dear Mr. Schwiebert:

In your letter dated May 6, 1993, you requested a tariff classification ruling.

Samples and specification sheets accompanied your letter. The samples were examined and disposed of. All products are powders, packed in sealed pouches containing 12 ounces, net weight, used by pastry chefs to stabilize and, in some cases, flavor the whipped creams used in different types of tarts. The dry product will first be mixed with water, and then combined with fresh whipped cream. "Swiss Dream Chocolate" is composed of 44 percent sugar, 19 percent cocoa, 12.4 percent dextrose, 8.4 percent gelatine, 8 percent whey powder, 5.1 percent glucose syrup, and unspecified quantities of an anti-caking agent and flavors. "Swiss Dream Neutral" consists of 30 percent sugar, 25.2 percent whey powder, 24.2 percent dextrose, 9.4 percent gelatine, 5.1 percent glucose syrup, 1.9 percent skimmed milk, and unspecified amounts of emulsifier and flavor. "Swiss Dream Strawberry" contains 47.3 percent sugar, 19 percent dextrose, 13.7 percent glucose syrup, 5.9 percent strawberries and red currants, 5.2 percent gelatine, and unstated amounts of citric acid, beetroot, flavors, thickening agents, and salt. "Swiss Dream Maracuya" is made from 61 percent sugar, 12.5 percent passion fruit juice, 11.6 percent glucose syrup, 6.5 percent gelatine, 5 percent whey powder, and unidentified amounts of flavors, anti-caking agent, citric acid, stabilizers, salt and coloring.

The applicable subheading for the Swiss Dream Chocolate will be 1806.90.0060, Harmonized Tariff Schedule of the United States (HTS), which provides for chocolate and other food preparations containing cocoa...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 7 percent ad valorem.

The applicable subheading for Swiss Dream Neutral will be 1901.90.8040, HTS, which provides for food preparations of goods of headings 0401 to 0404, not containing cocoa powder...other...subject to quotas established pursuant to section 22 of the Agricultural Adjustment Act, as amended...provided for in subheading 9904.10.75. The rate of duty will be 10 percent ad valorem. At this time, there is no quota allocation for subheading 9904.10.75, HTS. Accordingly, Swiss Dream Neutral will not be permitted to enter the commerce of the United States.

The applicable subheading for Swiss Dream Strawberry and Swiss Dream Maracuya will be 2106.90.5050, 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 9904.60.60. The rate of duty will be 10 percent ad valorem.

Your inquiry does not provide enough information for us to give a classification ruling on Swiss Dream Hazelnut. Your request for a classification ruling should include a complete ingredients breakdown, by weight. Specifically, the breakdown must state the quantities, by weight of emulsifier, caramel syrup, flavors, low- fat cocoa, phosphate, and salt.

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

Sincerely,

Jean F. Maguire
Area Director

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