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 > 1996 NY Rulings > NY A80760 - NY A80876 > NY A80832

Previous Ruling Next Ruling
NY A80832





March 15, 1996

CLA-2-18:RR:NC:FC:232 A80832

CATEGORY: CLASSIFICATION

TARIFF NO.: 1806.20.9900; 2008.19.4000; 2106.90.9997

Mr. Beat Herrmann
Max Felchlin, Inc.
Bahnhofstrasse 63
6430 Schwyz, Switzerland

RE: The tariff classification of various Pastry Fillings from Switzerland.

Dear Mr. Herrmann:

In your letter dated February 22, 1996 you requested a tariff classification ruling.

You sent descriptive literature and samples of seven types of pastry fillings. The products in question are all said to be ready to use as imported, without further processing.

Product CP61E Choco-Bake, chocolate filling suitable for piping, is a pasty chocolate filling for production of chocolate-filled rolls, croissants and/or other pastry products. Products KB02E Felcopan, almond bakery filling, and KB31E Tarragona, hazelnut bakery filling, are both pastes that are intended for use as fillings and also to add to masses and dough as moisturizers. KB02E Felcopan is stated to contain 47 percent sugar, 21 percent water, 16 percent soya, 5 percent almonds, 5 percent starch, 5 percent sorbitol and traces of preservatives, flavors and citric acid. KB31E Tarragona is said to consist of 40 percent sugar, 25 percent hazelnuts, 18 percent water, 11 percent soya, 4 percent starch, and traces of caramel, lemon peel, preservatives, citric acid, and cinnamon. Both these fillings will be imported in 12.5 kg pails. Product KB51E Macron, hazelnut mix for macaroons, is intended for production of macaroons and hazelnut fillings. It is a granulated, powdery substance. Product KK44E California, almond bakery filling, is intended for almond confectionery, for pastries, and as fillings for gingerbread. It is stated to contain 46 percent sugar, 46 percent almonds, 9 percent water, and traces of salt and preservatives. It will be imported in 6.5 kg pails.

The last two products, KB87E Lananas, fruity baking-filling with pineapple pieces, and KB89E Choco-Banana, fruity baking-filling with banana pieces and chocolate flakes, are to be used to fill yeast-risen pastry and puff pastry products as well as to flavor and moisturize butter mixes, sponge cake mixes and dough mixes. KB87E Lananas is said to consist of 42 percent sugar, 22 percent water, 16 percent soya, 6 percent sorbitol, 5 percent fruit juice essence, 4 percent almonds, 3 percent pineapple pieces, 2 percent starch, and traces of citric acid, flavors, and preservatives. This product will be imported in 12 kg pails. KB89E Choco-Banana is said to consist of 30 percent sugar, 23 percent water, 20 percent sorbitol, 12 percent soya, 4 percent banana puree, 4 percent banana pieces, 3 percent almonds, 2 percent cocoa mass, 2 percent starch, 1 percent flavors, and traces of hardened vegetable fat, citric acid, cinnamon, lecithin, and preservatives. It will be imported in 11 kg pails.

The applicable subheading for the KB02E Felcopan, almond bakery filling, the KB31E Tarragona, hazelnut bakery filling, and the KB87E Lananas, fruity baking-filling with pineapple pieces will be 2106.90.9997, Harmonized Tariff Schedule of the United States (HTS), which provides for Food preparations not elsewhere specified or included: Other: Other: Other: Containing sugar derived from sugar cane and/or sugar beets. The duty rate will be 8.8 percent ad valorem.

The applicable subheading for the KB89E Choco-Banana, fruity baking-filling with banana pieces and chocolate flakes, will be 1806.20.9900, Harmonized Tariff Schedule of the United States (HTS), which provides for Chocolate and other food preparations containing cocoa: Other preparations in blocks, slabs or bars, weighing more than 2 kg or in liquid, paste, powder, granular or other bulk form in containers or immediate packings, of a content exceeding 2 kg: Other: Other: Other: Other. The duty rate will be 9.5 percent ad valorem.

The applicable subheading for the KK44E California, almond bakery filling, will be 2008.19.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for Fruits, nuts and other edible parts of plants, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included: Nuts...: Other...: Almonds. The duty rate will be 38.1 cents per kilogram.

Your inquiry does not provide enough information for us to give a classification ruling on product CP61E Choco-Bake, chocolate filling. Your request for a classification ruling should include the fat content of the cocoa mass and low fat cocoa powder. Your inquiry also does not provide enough information for us to give a classification ruling on product KB51E Macron, hazelnut mix for macaroons. A request for a classification ruling on this product should include a description of how it is used and what must be added to this powder to produce hazelnut filling and/or macaroons.

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

A copy of this ruling, or the control number indicated above, should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist John Maria at 212-466-5730.

Sincerely,

Roger J. Silvestri

Previous Ruling Next Ruling

See also: