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NY 810101



May 23, 1995

CLA-2-21:S:N:N7:228 810101

CATEGORY: CLASSIFICATION

TARIFF NO.: 2106.90.5890

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

RE: The tariff classification of dessert filling base from Switzerland.

Dear Mr. Masters:

In your letter dated April 21, 1995 you requested a tariff classification ruling.

A sample and ingredients breakdowns were submitted with your letter. The sample was examined and disposed of. The dessert filling base is a powder consisting of 33.9 percent vegetable fat, 14.7 percent glucose, 14.6 percent skim milk powder, 13.2 percent gelatine, 11.6 percent emulsifiers, 8.6 percent vegetable protein, 2.3 percent water, 0.7 percent salt, 0.2 percent vanillin flavoring, and 0.2 percent gelling agent. It is to be imported in cases holding 8.75 kilograms, net weight. The filling base, when combined with sugar, water and whipped cream, produces a product to be used in the food service industry as a filling in various desserts.

The applicable subheading for the dessert filling base will be 2106.90.5890, Harmonized Tariff Schedule of the United States (HTS), which provides for food preparations not elsewhere specified or included...other...of gelatin...other...other. The rate of duty will be 5.8 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
New York Seaport

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