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NY C82975

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January 5, 1998

CLA-2-19:RR:NC:2:228 C82975

CATEGORY: CLASSIFICATION

TARIFF NO.: 1901.20.8000; 2106.90.9500; 2106.90.9700; 2106.90.9997

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

RE: The tariff classification of bakers' supplies from Sweden

Dear Mr. Biris:

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

Descriptive literature and samples for three products were submitted with your letter. The samples were examined and disposed of. Semper Eclair Mix is a pale yellow powder, said to be composed of 39 percent wheat flour, 23 percent vegetable shortening, 20 percent egg powder, 14 percent modified starch, 3 percent baking powder, and less than one percent salt. The product will be imported in 11-pound cartons and sold to bakeries, who will mix it with hot water, forming a batter that will be baked into eclair or cream puff shells. Semper Almond Mix is a soft white paste consisting of 40 percent vegetable oil, 24 percent sugar, 16 percent almond and apricot kernels, 8 percent corn starch, 4 percent sorbitol, 3 percent glycerine, 3 percent water, and 2 percent sodium citrate, salt, mono and diglycerides, potassium sorbate, and flavor. The Almond Mix will be imported in 20-pound pails, and sold to bakeries who, after the addition of eggs and flour, will use it to prepare petit-fours and other pastries. Semper Florentina is a soft white paste made from 48 percent sugar, 25 percent glucose, 24 percent vegetable fat, and 3 percent salt, sodium alginate, mono and diglycerides, artificial flavor, and water. Florentina is put up in 20-pound pails and sold to bakers, who will use it to decorate cakes or pastries, or, after the addition of nuts and flour, to make Florentina cookies.

The applicable subheading for the Semper Eclair Mix will be 1901.20.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for food preparations of flour, meal, starch or malt extract, not containing cocoa...mixes and doughs for the preparation of bakers' wares of heading 1905...other... other...other. The rate of duty will be 9 percent ad valorem.

The applicable subheading for the Semper Almond Mix, if imported in quantities that fall within the limits described in additional U.S. note 8 to chapter 17, will be 2106.90.9500, Harmonized Tariff Schedules of the United States (HTS), which provides for food preparations not elsewhere specified or included...other...other...articles containing over 10 percent by dry weight of sugar described in additional U.S. note 3 to chapter 17...described in additional U.S. note 8 to chapter 17 and entered pursuant to its provisions. The rate of duty will be 10 percent ad valorem. If the quantitative limits of additional U.S. note 8 to chapter 17 have been reached, the product will be classified in subheading 2106.90.9700, HTS, and dutiable at the rate of 30.5 cents per kilogram plus 9 percent ad valorem. In addition, products classified in subheading 2106.90.9700, HTS, will be subject to additional duties based on their value, as described in subheadings 9904.17.49 to 9904.17.55, HTS.

The applicable subheading for the Semper Florentina 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 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 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,

Robert B. Swierupski
Director,

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See also:

• Tariff No.: 1901.20.80 - Mixes for bakers wares, n/o 25% bf, not retail, nesoi
• Tariff No.: 2106.90.95 - Food preps, nesoi, n/o 10% milk solids, o/10% sugar, descr. in add US note 3 to Ch.17, subject to add US note 8 to Ch. 17, not GN15
• Tariff No.: 2106.90.97 - Food preps, nesoi, n/o 10% milk solids, o/10% sugar, descr. in add US note 3 to Ch.17, not subject to add US note 8 to Ch. 17, not GN15
• Tariff No.: 2106.90.99 - Food preparations not elsewhere specified or included, not canned or frozen
• Tariff No.: 9904.17.49 - Articles w/ov 10% dry wt. sugars, in 1701.91.58, 1704.90.78, 1806.20.77 etc, entered value safe. pd., under $0.05/kg
• Tariff No.: 9904.17.55 - Articles w/ov 10% dry wt. sugars, in 1701.91.58, 1704.90.78, 1806.20.77 etc, entered value safe. pd., $0.30-$0.349/kg