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NY B86283

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June 19, 1997

CLA-2-17:RR:NC:SP:232 B86283

CATEGORY: CLASSIFICATION

TARIFF NO.: 1702.90.6800

Mr. Beat Herrmann
Max Felchlin Inc.
Main Street 63
CH-6431 Schwyz/Switzerland

RE: The tariff classification of TO13E Caramel Topping from Switzerland.

Dear Mr. Herrmann:

In your letter dated June 4, 1997 you requested a tariff classification ruling.

A sample was included with your request. The subject merchandise is described as a caramel dessert sauce. It is stated to contain 74 percent sugar and 26 percent water. Your letter dated April 14, 1997 indicates that the caramel topping is produced using the "Maillard reaction", which causes a brown color change in the product. The merchandise will be packaged in a one kilogram bottle, and will be used in desserts, ice cream, etc.

The applicable subheading for the TO13E Caramel Topping will be 1702.90.6800, Harmonized Tariff Schedule of the United States (HTS), which provides for other sugars...caramel...other...other: articles containing over 65 percent by dry weight of sugar described in additional U.S. note 2 to chapter 17...other. The rate of duty will be 36.9 cents per kilogram plus 5.6 percent ad valorem. In addition, products classified in subheading 1702.90.6800, HTS, will be subject to additional duties based on their value, as described in subheadings 9904.17.31 to 9904.17.38, HTS.

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 John Maria at 212-466-5730.

Sincerely,

Gwenn Klein Kirschner
Chief, Special Products Branch

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See also:

• Tariff No.: 1702.90.68 - Sugars nesoi w/o 65% by dry wt. sugar, described in add. U.S note 2 to Ch.17: and not subj. to add. US note 7 to Ch.17
• Tariff No.: 9904.17.31 - Articles w/ov 65% dry wt. sugars: other, in 1701.91.48, 1702.90.68 etc, entered value safeguard period, under $0.05/kg
• Tariff No.: 9904.17.38 - Articles w/ov 65% dry wt. sugars: other, in 1701.91.48, 1702.90.68 etc, entered value safeguard period, $0.35/kg or more