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NY B85352

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May 23, 1997

CLA-2-18:RR:NC:2:228 B85352

CATEGORY: CLASSIFICATION

TARIFF NO.: 1806.20.9900; 1901.90.4200; 1901.90.4300; 2106.90.9997

Mr. Ernest Ferrante
Kuehne & Nagel, Inc.
10 Exchange Place
Jersey City, NJ 07302

RE: The tariff classification of bakers' supplies from Germany

Dear Mr. Ferrante:

In your letter dated May 8, 1997, on behalf of Dohler America, Inc., you requested a tariff classification ruling.

Samples and specification sheets for five products were submitted with your letter. The samples were examined and disposed of. Product no. 2.03580.814, "Mirror Type Chocolate," is a dark brown, viscous, syrup-like product, composed of 35 percent glucose syrup, 30 percent water, 25 percent sugar, 5 percent cocoa, 2 percent modified starch, 1.7 percent gelling agent, one percent citric acid, and less than one percent each of flavor and preservative. It will be packed in a 15-kilogram bucket and used, directly from the container, as a glaze for tarts. Product no. 2.03680.115, "Creme Carmona," is a white powder composed of 45 percent sugar, 30 percent modified starch, 20 percent whey powder, 3 percent thickener, one percent vegetable fat, and less than one percent each of emulsifiers, flavor and color. It will be packed in a plastic-lined paper sack containing 15 kilograms, and used, after the addition of water, as a filling for baked goods. Product no. 2.03905.114, "Parma Fill," is a white powder consisting of 20 percent skimmed milk powder, 20 percent curd cheese powder, 15 percent dextrose, 15 percent wheat starch, 10 percent modified starch, 10 percent vegetable fat, 8.5 percent sugar, one percent flavor, and .5 percent salt, packed in 5-kilogram aluminum bags. This product will be combined with additional sugar, fat, eggs and water, to create a cheese-cake filling. Product no. 2.03004.114, "Creme Pikfein Caramel," is a viscous, tan-colored material, imported in 5-kilogram buckets and used directly from the container as a filling cream for baked goods. The stated ingredients are 35 percent glucose syrup, 26 percent sugar, 26 percent vegetable oil, 10 percent water, 2 percent milk powder, and less than one percent each of flavoring, egg white powder, and brown sugar syrup. Product no. 2.03581.814, "Mirror Neutral," is a pale yellow, viscous, syrup-like article, used directly from its 7-kilogram bucket, as a glaze for tarts. This product is composed of 45 percent glucose syrup, 27.8 percent water, 25 percent sugar, 1.5 percent pectin, and less than one percent each of citric acid, acidity regulator, and preservative.

The applicable subheading for the "Mirror Type Chocolate" 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...liquid, paste, powder, granular or other bulk form in containers or immediate packings, of a content exceeding 2 kg...other... other...other. The rate of duty will be 9.2 percent ad valorem.

The applicable subheading for the "Creme Carmona" and "Parma Fill," if imported in quantities that fall within the limits described in additional U.S. note 10 to chapter 4, will be 1901.90.4200, HTS, which provides for food preparations of flour, meal, starch or malt extract...other...other...dairy products described in additional U.S. note 1 to chapter 4...described in additional U.S. note 10 to chapter 4 and entered pursuant to its provisions. The rate of duty will be 16 percent ad valorem. If the quantitative limits of additional U.S. note 10 to chapter 4 have been reached, the product will be classified in subheading 1901.90.4300, HTS, and dutiable at the rate of $1.126 per kilogram plus 14.8 percent ad valorem. In addition, products classified in subheading 1901.90.4300, HTS, will be subject to additional duties based on their value, as described in subheadings 9904.04.67 to 9904.04.74, HTS.

The applicable subheading for the "Creme Pikfein Caramel" and "Mirror Neutral" will be 2106.90.9997, 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 8.2 percent ad valorem.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the 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 Stanley Hopard at 212-466-5760.

Sincerely,

Gwenn Klein Kirschner
Chief, Special Products Branch

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See also:

• Tariff No.: 1806.20.99 - Chocolate and preps with cocoa, nesoi, ov 2kg but n/o 4.5 kg, n/o 65% sugar, nesoi
• Tariff No.: 1901.90.42 - Dairy preps o/10% by wt of milk solids (descr. in add US note 1 to Ch. 4), neosi, subject to add US note 10 to Ch.4
• Tariff No.: 1901.90.43 - Dairy preps o/10% by wt of milk solids (descr. in add US note 1 to Ch. 4), neosi, not subject to gen note 15 or add US note 10 to Ch.4
• Tariff No.: 2106.90.99 - Food preparations not elsewhere specified or included, not canned or frozen
• Tariff No.: 9904.04.67 - Dairy prod. in Ch. 4 addl US note 1, in 0404.90.50, 1901.90.43, 1901.90.47 & 2105.00.40, entered in value safeguard period, under $0.30/kg
• Tariff No.: 9904.04.74 - Dairy prod. in Ch. 4 addl US note 1, in 0404.90.50, 1901.90.43, 1901.90.47 & 2105.00.40, entered in value safeguard per., $1.50/kg or more