NY NY1868 - The tariff classification of bakers' and confectioners' supplies from Switzerland - United States International Trade Commision Rulings

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NY D80578

August 10, 1998

CLA-2-17:RR:NC:2:228 D80578

CATEGORY: CLASSIFICATION

TARIFF NO.: 1704.90.9000; 2106.90.8200; 2106.90.9997

Mr. Claude Schellenberger

Max Felchlin AG

Main Street 63

CH-6431 Schwyz/Switzerland

RE: The tariff classification of bakers' and confectioners' supplies from Switzerland

Dear Mr. Schellenberger:

In your letter dated July 16, 1998 you requested a tariff classification ruling.

Samples, submitted with your letter, were opened, examined and disposed of. Product no. KK02E, Marzipan Lubeck, is a tan-
colored, pliable block of material, composed of 45 percent almonds, 45 percent sugar, 4 percent stabilizing agent, and 3 percent moisture. It will be used to fill pralines, chocolate specialties, confections, pastries, and cakes. Item TM30E Cara-

Molla, is a brown, viscous, syrup-like product, composed of 49 percent sugar, 23 percent water, 17 percent cream powder, and 11 percent sorbitol. TM52E, Caramel Cream, a brown, syrup-like fluid, consists of 49 percent sugar, 23 percent water, 12 percent hardened vegetable fat, 11 percent sorbitol, and 5 percent skimmed milk powder. Cara-Molla and Caramel Cream are both used as a filling in pastries, chocolate specialties, cakes, ice creams, and desserts. FE01E Famosa F is a stiff, white, oily paste, composed of 43 percent hardened vegetable fat, 29 percent sugar, 17 percent vegetable oil, 6 percent dextrose, and 5 percent skimmed milk powder. Famosa F will be whipped and used to fill tarts, cakes, confections, and pralines. All products will be marketed to pastry chefs and confectioners. Marzipan Lubeck is packed in a carton weighing 14 kilograms. Cara-Molla and Caramel Cream are imported in 5.5-kilogram pails, and Famosa F is packed in a 10-kilogram pail.

The applicable subheading for the KK02E Marzipan Lubeck will be 1704.90.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for sugar confectionery...not containing cocoa...other...other...other. The rate of duty will be 11 percent ad valorem.

The applicable subheading for the TM30E Cara-Molla will be 2106.90.8200, 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.

The applicable subheading for the TM52E Caramel Cream, and FE01E Famosa F 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,

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