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NY K88023




August 12, 2004
CLA-2-21:RR:NC:2:228 K88023

CATEGORY: CLASSIFICATION

TARIFF NO.: 2106.90.9997

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

RE: The tariff classification of a pastry filling from Switzerland.

Dear Mr. Forbes:

In your letter dated July 2, 2004, on behalf of Barry Callebaut Canada Inc., Quebec, Canada, you requested a tariff classification ruling.

Ingredients breakdowns were submitted with your letter. Carmelade 41441 is a food preparation composed of 45.9 percent sugar, 18.9 percent water, 18.2 percent raspberry pulp, 7.6 percent glucose syrup, 7.6 percent dextrose, 0.08 percent concentrated elderberry juice, and 1.72 percent flavorings, preservatives and gelling agents. The Carmelade is imported in liquid form in 12.5-kilogram pails for use as a filling for tarts, cookies, and biscuits.

The applicable subheading for Carmelade 41441 will be 2106.90.9997, Harmonized Tariff Schedule of the United States (HTS), which provides for food preparations not elsewhere specified or included otherotherothercontaining sugar derived from sugar cane and/or sugar beets. The rate of duty will be 6.4 percent.

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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