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NY J84660




May 30, 2003

CLA-2-21:RR:NC:2:228 J84660

CATEGORY: CLASSIFICATION

TARIFF NO.: 2106.90.9997

Mr. Mark Leverett
Data Freight Corporation
2129 NW 86th Avenue
Miami, FL 33122

RE: The tariff classification of bakery fillings from Argentina

Dear Mr. Leverett:

In your letter dated April 29, 2003, on behalf of Therooth, LLC, you requested a tariff classification ruling.

Ingredients breakdowns for two products were submitted with your letter. Both are described as “bakery fillings or ice cream flavorings,” in paste form, packed in plastic buckets containing 10 or 20 kilograms, or in drums containing 200 kilograms. The filling/flavoring identified as Type #1 is said to be composed of 39 percent corn syrup, 30 percent water, 10.5 percent whey solids, 6 percent sugar, 6 percent vegetable fat, 5 percent texturized soy protein, and one percent or less, each, of sodium bicarbonate, stabilizer, caramel color and flavor, and potassium sorbate. Type #2 is composed of 31 percent sugar, 30 percent water, 15 percent glucose syrup, 9.5 percent whey solids, 6 percent vegetable fat, 5 percent texturized soy protein, and one percent or less, each, of sodium bicarbonate, stabilizer, caramel color and flavor, and potassium sorbate. The products are ready to use as a filling or topping for bakery products. As an ice cream flavoring, they would be added to the ice cream mix up to 40 percent of the total composition.

The applicable subheading for these products will be 2106.90.9997, Harmonized Tariff Schedule of the United States (HTS), which provides for food preparations not elsewhere specified or includedotherothercontaining sugar derived from sugar cane and/or sugar beets. The rate of duty will be 6.4 percent ad valorem.

Articles classifiable under subheading 2106.90.9997, HTS, which are products of Argentina are currently entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP, however, is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check our Web site at www.cbp.gov and search for the term "GSP".

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 646-733-3029.

Sincerely,

Robert B. Swierupski
Director,

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