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NY K87537

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July 7, 2004
CLA-2-21:RR:NC:2:228 K87537

CATEGORY: CLASSIFICATION

TARIFF NO.: 2106.90.9400

Mr. Bob Forbes
R.O.E. Logistics
660 Bridge Street
Montreal, Quebec H3K 3K9 Canada

RE: The tariff classification of a custard powder from Switzerland

Dear Mr. Forbes:

In your letter dated June 23, 2004, on behalf of Barry Callebaut Canada, Inc., St. Hyacinthe, Quebec, Canada, you requested a tariff classification ruling.

An ingredients breakdown accompanied your letter. Product no. 71012, Carmaflan, is described as a custard powder with vanilla flavor. The powder is said to consist of 92.1 percent sugar, 3.55 percent carrageenan, 2.5 percent starch, and less than one percent, each, of flavor, tara gum, emulsifier, and color. The product will be imported in boxes containing 4.8 kilograms. A custard (flan) is prepared by adding the powder to boiling milk, cooking, and pouring into molds.

The applicable subheading for this product (no. 71012) will be 2106.90.9400 Harmonized Tariff Schedules of the United States (HTS), which provides for food preparations not elsewhere specified or includedotherotherarticles containing over 65 percent by dry weight of sugar described in additional U.S. note 2 to chapter 17 other. The rate of duty will be 28.8 cents per kilogram plus 8.5 percent ad valorem. In addition, products classified in subheading 2106.90.9400, HTS, will be subject to additional duties based on their value, as described in subheadings 9904.17.31 to 9904.17.38, 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 646-733-3029.

Sincerely,

Robert B. Swierupski
Director,

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See also:

• Tariff No.: 2106.90.94 - Food preps, nesoi, n/o 10% milk solids, o/65% sugar, descr. in add US note 2 to Ch.17, not subject to add US note 7 to Ch. 17, not GN15
• Tariff No.: 9904.17.31 - Articles w/ov 65% dry wt. sugars: other, in 1701.91.48, 1702.90.68 etc, entered value safeguard period, under $0.05/kg
• Tariff No.: 9904.17.38 - Articles w/ov 65% dry wt. sugars: other, in 1701.91.48, 1702.90.68 etc, entered value safeguard period, $0.35/kg or more