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NY 848142

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CLA-2-21:S:N:N1:228 848142

CATEGORY: CLASSIFICATION

TARIFF NO.: 2106.90.6097

Mr. Frank Landrey
Andre Prost, Inc.
P.O. Box AX
Old Saybrook, CT 06475

RE: The tariff classification of nougat truffle paste from Denmark.

Dear Mr. Landrey:

In your letter dated December 13, 1989, you requested a tariff classification ruling.

Descriptive literature accompanied your letter. The product is a tan colored paste, said to be composed of 41 percent vegetable fat, 35 percent sugar, 17 percent hazelnuts, 4 percent skimmed milk powder, 2.5 percent lactose, and less than one percent each of emulsifier and flavor. It will be imported in 11-pound plastic buckets, and sold to restaurants and bakeries to make specialty desserts.

The applicable subheading for the nougat truffle paste will be 2106.90.6097, Harmonized Tariff Schedule of the United States (HTS), which provides for food preparations not elsewhere specified or included...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).

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

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