NY 802818 - The tariff classification of confectioner's supplies from Switzerland - United States International Trade Commision Rulings

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NY 802818

October 17, 1994

CLA-2-21:S:N:N7:228 802818

CATEGORY: CLASSIFICATION

TARIFF NO.: 2106.90.6997

Mr. Beat Hermann
Max Felchlin Inc., Schwyz
Banhofstrasse 63
6340 Schwyz/Switzerland

RE: The tariff classification of confectioner's supplies from Switzerland

Dear Mr. Hermann:

In your letter dated September 28, 1994 you requested a tariff classification ruling.

Ingredients breakdowns and samples accompanied your letter. "FE58E Gianduja White" is an off-white, solid block of material composed of 44 percent sugar, 21 percent almonds, 16 percent cocoa butter, 10 percent vegetable fat, 5 percent milk powder, 2 percent whey powder, and unstated amounts of emulsifier, lecithin, and vanillin. Gianduja White is put up in the form of 2-kilogram slabs, five such pieces in a carton. "FE94E Coconut Gianduja" is a similarly-colored solid material put up in a 6-kilogram pail. The stated ingredients for this product are 41 percent sugar, 36 percent desiccated coconut, 8 percent vegetable fat, 7 percent cocoa butter, 7 percent milk powder, and unstated quantities of lecithin and vanillin. Both products, sold to pastry chefs and confectioners, are described as being ready to use directly from the container, to produce and fill pralines, specialties, cakes, and mousses.

The applicable subheading for these two products will be 2106.90.6997, 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 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
New York Seaport

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