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NY R02809




December 1, 2005

CLA-2-17:RR:NC:SP:232 R02809

CATEGORY: CLASSIFICATION

TARIFF NO.: 1702.90.6800

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

RE: The tariff classification of a caramel topping (Product number 60422) from Switzerland

Dear Mr. Forbes:

In your letter dated November 8, 2005, 2005, on behalf of Barry Callebaut, you requested a tariff classification ruling.

The subject merchandise is stated to contain 76.5 percent caramelized sugar and 23.5 percent water. The merchandise will be imported in one kilogram bottles, and is ready to use without further preparation.

The applicable subheading for the caramel topping will be 1702.90.6800, Harmonized Tariff Schedule of the United States (HTS), which provides for other sugars...caramel...other...other: articles 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 33.9 cents per kilogram plus 5.1 percent ad valorem. In addition, products classified in subheading 1702.90.6800, HTS, will be subject to additional duties based on their value, as described in subheadings 9904.17.31 to 9904.17.38, HTS.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

This merchandise is subject to The Public Health Security and Bioterrorism Preparedness and Response Act of 2002 (The Bioterrorism Act), which is regulated by the Food and Drug Administration (FDA). Information on the Bioterrorism Act can be obtained by calling FDA at telephone number (301) 575-0156, or at the Web site www.fda.gov/oc/bioterrorism/bioact.html.

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 John Maria at 646-733-3031.

Sincerely,

Robert B. Swierupski
Director,

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