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NY 807887




March 22, 1995

CLA-2-21:S:N:N7:232 807887

CATEGORY: CLASSIFICATION

TARIFF NO.: 2101.10.5400; 2101.10.5800

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

RE: The tariff classification of Moccoro coffee paste from Switzerland.

Dear Mt. Masters:

In your letter dated March 8, 1995 you requested a tariff classification ruling.

A sample was included with your request. The subject merchandise is stated to contain 59.03 percent coffee, 19.04 percent vegetable oil, 13.89 percent sugar, 6.94 percent vegetable fat, 1.04 percent emulsifier, 0.06 percent food coloring. The product will be imported in 10 kilogram buckets and in 2 kilogram cans and is intended for sale to professional pastry chefs. It will be used as a flavoring paste in mousses, batters, souffles, ice creams, cookies, etc.

The applicable subheading for the Moccoro coffee paste, if imported in quantities that fall within the limits described in additional U.S. note 8 to chapter 17, will be 2101.10.5400 Harmonized Tariff Schedules of the United States (HTS), which provides for extracts, essences and concentrates, of coffee, and preparations with a basis of these extracts, essences or concentrates or with a basis of coffee...other...other ...articles containing over 10 percent by dry weight of sugar described in additional U.S. note 3 to chapter 17...described in additional U.S. note 8 to chapter 17 and entered pursuant to its provisions. The rate of duty will be 10 percent ad valorem. If the quantitative limits of additional U.S. note 8 to chapter 17 have been reached, the product will be classified in subheading 2101.10.5800, HTS, and dutiable at the rate of 35 cents per kilogram plus 9.8 percent ad valorem. In addition, products classified in subheading 2101.10.5800, HTS, will be subject to additional duties based on their value, as described in subheadings 9904.17.49 to 9904.17.56, HTS.

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
New York Seaport

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