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NY C83456

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January 29, 1998

CLA-2-21:RR:NC:2:228 C83456

CATEGORY: CLASSIFICATION

TARIFF NO.: 2106.90.9500, 2106.90.9700

Richard Callebaut
125 Larkspur Street
San Rafael, CA 94901

RE: The tariff classification of nougat cream from Belgium.

Dear Mr. Callebaut:

In your letter dated January 8, 1998, you requested a tariff classification ruling.

An ingredients breakdown was submitted with your letter. Nougat Cream, product no. 14050, consists of 41.33 percent sugar, 27.75 percent glucose syrup, 12.66 percent almonds, 8.89 percent vegetable oil, 5.66 percent honey, 2.10 percent pistachios, 1.60 percent eggwhite, and less than one percent flavoring. The nougat is put up in buckets of 5 or 25 kgs. The nougat will be used to flavor chocolate, ice cream, confectionery centers, and other dairy products.

The applicable subheading for the nougat cream, if imported in quantities that fall within the limits described in additional U.S. note 8 to chapter 17, will be 2106.90.9500, HTS, which provides for food preparations not elsewhere specified or included... other...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 9904.17.56, 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 Stanley Hopard at 212-466-5760.

Sincerely,

Robert B. Swierupski
Director,

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See also:

• 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.: 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.: 9904.17.56 - Articles w/ov 10% dry wt. sugars, in 1701.91.58, 1704.90.78, 1806.20.77 etc, entered value safe. pd., $0.35/kg or more