United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1993 NY Rulings > NY 886145 - NY 886380 > NY 886269

Previous Ruling Next Ruling
NY 886269





June 15, 1993

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 1806.90.0060; 2106.90.2070; 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 20, 1993, you requested a tariff classification ruling.

Samples and ingredients breakdowns for five products accompanied your letter. The samples were examined and disposed of. Eisella Mousse Mix is a powder composed of 27.4 percent sugar, 22 percent glucose syrup, 21.1 percent hardened vegetable fat, 12.5 percent cocoa, 3 percent milk protein, 1.9 percent gelatine, 1.8 percent skimmed milk, and unidentified quantities of emulsifiers, modified starch, and phosphate. This product, put up in sealed, 12-ounce packets, is a complete mousse mix, requiring only the addition of water or milk, and mixing, to create the dessert. The remaining four products are dairy cream stabilizers - powders used to sweeten, flavor, and stabilize dairy creams used in tarts and other dessert products. These products, also put up in sealed, 12- ounce packets, are to be mixed with water, and then combined with fresh whipped cream. Swiss Dream Lemon consists of 62.1 percent sugar, 12.7 percent glucose syrup, 7.5 percent gelatine, 4.9 percent dextrose, 4.9 percent whey powder, .3 percent skimmed milk, and unidentified amounts of lemon juice concentrate, flavors, citric acid, salt, and coloring. Swiss Dream Pineapple contains 31.7 percent glucose syrup, 30 percent sugar, 15 percent pineapple, 11 percent dextrose, 7.3 percent gelatine, and unstated quantities of citric acid, flavors, salt, and coloring. Swiss Dream Raspberry is composed of 38.8 percent sugar, 19.3 percent dextrose, 17.9 percent glucose syrup, 6.8 percent raspberries, 6.8 percent gelatine, and unidentified amounts of citric acid, flavors, beetroot, thickening agents, and salt. The components of Swiss Dream Orange are 40 percent sugar, 31.2 percent glucose syrup, 6.8 percent gelatine, 6.1 percent dextrose, 4.9 percent orange juice concentrate, 3.1 percent whey powder, 1.3 percent apricots, .8 percent skimmed milk, and unidentified quantities of citric acid, thickening agents, flavors, salt, and coloring.

The applicable subheading for the Eisella Mousse Mix 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 Lemon and Swiss Dream Pineapple will be 2106.90.2070, HTS, which provides for food preparations not elsewhere specified or included...other...of gelatin...other... containing sugar derived from sugar cane or sugar beets. The rate of duty will be 6 percent ad valorem.

The applicable subheading for Swiss Dream Raspberry and Swiss Dream Orange 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.

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

Previous Ruling Next Ruling