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 > 1998 NY Rulings > NY C82923 - NY C82975 > NY C82970

Previous Ruling Next Ruling
NY C82970




January 20, 1998

CLA-2-18:RR:NC:SP:232 C82970

CATEGORY: CLASSIFICATION

TARIFF NO.: 1806.20.6000; 2106.90.9997

Mr. George T. Biris
Davies, Turner & Co.
90 Washington Street
New York, NY 10006-2214

RE: The tariff classification of Ganaches from Sweden.

Dear Mr. Biris:

In your letter dated December 8, 1997, on behalf of Semper - Arla Foods of Portsmouth, New Hampshire, you requested a tariff classification ruling.

You submitted samples and descriptive literature with your request. The merchandise in question is four types of confectioner's coatings, or ganaches, imported as hard pastes which are intended to be melted and used for the enrobing and dipping of pastries and confectioneries by bakeries. They can also be used as an ingredient in the production of confectionery. They will be imported in 12 pound plastic pails. The first item, "Semper Chocolate Truffles/Ganache", is said to consist of 36 percent vegetable oil, 35 percent sugar, 16 percent cocoa powder (containing by weight a minimum of 13 percent non-fat solids of the cocoa bean nib), 8 percent skim milk powder, 4 percent hazelnuts, and traces of lecithin and flavors. The second item, "Semper Bittersweet Chocolate Ganache", is stated to contain 39 percent vegetable oil, 28 percent sugar, 25 percent cocoa powder (containing by weight a minimum of 22 percent non-fat solids of the cocoa bean nib), 7 percent skim milk powder, and traces of lecithin and flavors.

The third product, "Semper Nougat Paste/Hazelnut Ganache", is said to consist of 42 percent sugar, 32 percent vegetable oil, 18 percent hazelnuts, 7 percent skim milk powder, and traces of lecithin and flavors. The fourth item, "Semper White Ganache", is stated to contain 50 percent sugar, 41 percent vegetable oil, 8 percent skim milk powder, and traces of lecithin and flavors. The applicable subheading for the Semper Chocolate Truffles/Ganache and the Semper Bittersweet Chocolate Ganache will be 1806.20.6000, 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: Confectioners' coatings and other products (except confectionery) containing by weight not less than 6.8 percent non-fat solids of the cocoa bean nib and not less than 15 percent of vegetable fats other than cocoa butter. The rate of duty will be 2.2 percent ad valorem.

The applicable subheading for the Semper Nougat Paste/Hazelnut Ganache and the Semper White Ganache 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: Containing sugar derived from sugar cane and/or sugar beets. The rate of duty will be 7.6 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 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,

Robert B. Swierupski

Previous Ruling Next Ruling

See also: