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NY D82025




September 28, 1998

CLA-2-18:RR:NC:SP:232 D82025

CATEGORY: CLASSIFICATION

TARIFF NO.: 1806.20.9500; 1806.20.9800; 2106.90.6400; 2106.90.6600

Mr. Claude Schellenberger
Max Felchlin, Inc.
Bahnhofstrasse 63
CH-6431 Schwyz, Switzerland

RE: The tariff classification of various Truffle Pastes from Switzerland.

Dear Mr. Schellenberger:

In your letter dated August 20, 1998, you requested a tariff classification ruling.

You sent descriptive literature and samples of three types of truffle paste. The products in question are all said to be ready to use without further processing upon importation. They are to be used to produce pralines, specialties, cakes, and confectioneries. All will be imported in 6 kg pails.

The first item, product TM14E Rahmosa H, milk truffle paste, is said to contain 28 percent sugar, 19 percent water, 15 percent cocoa butter, 10 percent whole milk powder, 9 percent sorbitol, 7 percent cocoa mass, 3 percent cream powder, 3 percent skimmed milk powder, 3 percent invert sugar, 2 percent glucose syrup, and traces of emulsifiers, preservatives, vanillin, and lecithin. Its milk fat content is said to be 4.8 percent. The second item, product TM15E Rahmosa D, dark truffle paste, is stated to contain 29 percent sugar, 21 percent cocoa mass, 20 percent water, 10 percent cocoa butter, 9 percent sorbitol, 4 percent cream powder, 3 percent glucose syrup, 3 percent invert sugar, 1 percent whole milk powder, and traces of skimmed milk powder, emulsifiers, preservatives, vanillin, and lecithin. Its milk fat content is said to be 2.7 percent.

The last item, product TM16E Rahmosa W, white truffle paste, is said to consist of 31 percent sugar, 19 percent cocoa butter, 17 percent water, 9 percent whole milk powder, 9 percent sorbitol, 6 percent skimmed milk powder, 3 percent cream powder, 2 percent invert sugar, 2 percent glucose syrup, and traces of emulsifiers, preservatives, vanillin, and lecithin. Its milk fat content is said to be 4.5 percent.

The applicable subheading for the TM14E Rahmosa H, milk truffle paste, and the TM15E Rahmosa D, dark truffle paste, if imported in quantities that fall within the limits described in additional U.S. note 8 to chapter 17, will be 1806.20.9500 Harmonized Tariff Schedules of the United States (HTS), which provides for Chocolate and other food preparations containing cocoa: Other preparations in blocks, slabs or bars... or in liquid, paste, powder, granular or other bulk form in containers or immediate packings, of a content exceeding 2 kg: 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 1806.20.9800, HTS, and dutiable at the rate of 39.4 cents per kilogram plus 9 percent ad valorem. In addition, products classified in subheading 1806.20.9800, HTS, will be subject to additional duties based on their value, as described in subheadings 9904.17.49 to 9904.17.60, HTS.

The applicable subheading for the TM16E Rahmosa W, white truffle paste, if imported in quantities that fall within the limits described in additional U.S. note 1 to chapter 4, will be 2106.90.6400 Harmonized Tariff Schedules of the United States (HTS), which provides for Food preparations not elsewhere specified or included: Other Other: Containing over 10 percent by weight of milk solids: 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 10 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 2106.90.6600, HTS, and dutiable at the rate of 74.5 cents per kilogram plus 9 percent ad valorem. In addition, products classified in subheading 2106.90.6600, HTS, will be subject to additional duties based on their value, as described in subheadings 9904.04.50 to 9904.04.66, HTS.

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

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