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NY D82480




October 5, 1998

CLA-2-21:RR:NC:SP:232 D82480

CATEGORY: CLASSIFICATION

TARIFF NO.: 2106.90.8200

Mr. Todd Masters
Albert Uster Imports, Inc.
9211 Gaither Road
Gaithersburg, MD 20877

RE: The tariff classification of Ganaches from Switzerland.

Dear Mr. Masters:

In your letter dated September 4, 1998, you requested a tariff classification ruling.

You submitted descriptive literature and samples with your request. The subject merchandise is three types of ganache which are all intended as fillings to be used in the production of truffles, cakes and other pastries. They are all ready to use after softening and whipping, and will be imported in either 10 kg or 25 kg plastic pails.

The first product, "Ganache Milk (SL)" is said to consist of 30.9 percent sugar, 15.2 percent water, 15 percent whole milk powder, 14 percent butter, 12.5 percent cocoa butter, 6.3 percent sorbitol, 5.5 percent cocoa paste, and traces of lecithin, invertase, sorbic acid, and vanillin. The second product, "Ganache Dark (Vanilla)(SL)" is said to consist of 31.2 percent sugar, 16.9 percent butter, 16.8 percent water, 15.8 percent cocoa paste, 7 percent sorbitol, 6.5 percent cocoa butter, 5 percent whole milk powder, and traces of lecithin, invertase, and sorbic acid.

The third product, "Ganache White (SL)" is said to consist of 30.2 percent sugar, 17.9 percent cocoa butter, 14.8 percent water, 11.5 percent whole milk powder, 5.8 percent sorbitol, 3.5 percent skim milk powder, 1.6 percent Kirsch flavoring, and traces of lecithin, invertase, and other additives.

The applicable subheading for the "Ganache White (SL)" will be 2106.90.8200, Harmonized Tariff Schedule of the United States (HTS), which provides for Food preparations not elsewhere specified or included: Other: Containing over 10 percent by weight of milk solids: Other: Other. The rate of duty will be 7.6 percent ad valorem.

Your inquiry does not provide enough information for us to give a classification ruling on the "Ganache Milk (SL)" and the "Ganache Dark (Vanilla)(SL)". Your request for a classification ruling should include the total percent of milk fat or butterfat in these products. Include all the milk and butter ingredients in this calculation. Also, please indicate the amount of milk solids in the butter portion of these products.

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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