HQ 0082423 - Tariff Classification of a Nougat Preparation - United States International Trade Commision Rulings

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DEPARTMENT OF THE TREASURY
U.S. CUSTOMS
SERVICE WASHINGTON. D.C

HQ 082423
April 13 1989

CLA-2 CO:R:C:G 082423 JGH

CATEGORY: CLASSIFICATION

TARIFF NO.: 2106.90.6097

Mr. A.M. Kirchmayr
6223 1/2 N. Charles St.
Baltimore, Maryland 21212

RE: Tariff Classification of a Nougat Preparation

Dear Mr. Kirchmayr:

This is in reference to your letters of January 26, and April 7, 1988, concerning the tariff status of a nougat preparation from West Germany.

FACTS:

The nougat is described as a block material composed of 45 percent sugar and 45 percent hazelnuts and 8 percent cocoa butter and cocoa mass. It is used as a base material for fillings, flavors, and coatings for confections and pastries. Subsequent to importation it is combined with other ingredients to make the desired coating or fi~ling.

ISSUE:

Whether the nougat preparation is classifiable as an other food preparation in subheading 2106.90.6097, HTSUS.

LAW AND ANALYSIS:

Under the former tariff law, the Tariff Schedules of the United States (TSUS), item 958.18 applied a quota to products of this type which were classified in item 183.05, TSUS, which were not retail packaged for consumers and contain over 10 percent by weight of sugar. The exceptions to this quota were cake decorations or similar products which were used as imported and not further processed subsequent to importation.

Since this quota was considered a Department of Agriculture provision, Customs consulted with reDresentatives Of Agriculture's Sugar Group in interpreting it. As a result the
exceptions to the quota were broadened to include confectioner specialty items: articles which are not imported principally for extraction of their sugar content, and which do not compete as a substitute for domestic sugar.

In the explanatory notes to heading 2106 concerning food preparations not elsewhere specified or included, note 21.06(B)(4) states that included in the provision are pastes based on sugar containing added fat in relatively large proportion and, sometimes, milk or nuts, not suitable for transformation directly into sugar confectionery but used as fi~ings, for chocolates, fancy biscuits, pies, cakes, etc.

HOLDING:

This type of nougat preparation is classifiable under the provision for other food preparations not elsewhere specified or included in subheading 2106.90.6097, HTSUS, dutiable at 10 percent ad valorem and not subject to quota.

Sincerely,
john,--~rantRulings Division
Commercial

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