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NY N018847

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November 1, 2007

CLA-2-21:OT:RR:E:NC:2:228

CATEGORY: CLASSIFICATION

TARIFF NO.: 2106.90.9500; 2106.90.9700

Ms. Sherri Comeau
Barry Callebaut
2950 Nelson Street
St-Hyacinthe, Quebec
J2S 1Y7 Canada

RE: The tariff classification of a dessert topping from Switzerland.

Dear Ms. Comeau:

In your letter dated October 22, 2007, you requested a tariff classification ruling.

Mango Papaya Dessert Sauce, product number 60852, is described as a ready to use dessert topping for desserts, pastries, or ice cream. It is composed of 28.9 percent glucose syrup, 21.9 percent water, 12.3 percent sugar, 12.2 percent fruit pulp (mango, passion fruit, papaya), 8.8 percent dextrose, 7 percent invert sugar syrup, and 0.79 percent modified starch. It will be imported in 1-kilogram bottles, 6 bottles to a box.

The applicable subheading for this product, if imported in quantities that fall within the limits described in additional U.S. note 8 to chapter 17, will be 2106.90.9500 Harmonized Tariff Schedules of the United States (HTSUS), which provides for food preparations not elsewhere specified or includedother otherarticles containing over 10 percent by dry weight of sugar described in additional U.S. note 3 to chapter 17 described in additional U.S. note 8 to chapter 17 and entered pursuant to its provisions. The rate of duty will be 10 percent ad valorem. If the quantitative limits of additional U.S. note 8 to chapter 17 have been reached, the product will be classified in subheading 2106.90.9700, HTSUS, and dutiable at the rate of 28.8 cents per kilogram plus 8.5 percent ad valorem. In addition, products classified in subheading 2106.90.9700, HTS, will be subject to additional duties based on their value, as described in subheadings 9904.17.49 to 9904.17.56, HTSUS.

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 Stanley Hopard at 646-733-3029.

Sincerely,

Robert B. Swierupski
Director,

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See also:

• Tariff No.: 2106.90.95 - Food preps, nesoi, n/o 10% milk solids, o/10% sugar, descr. in add US note 3 to Ch.17, subject to add US note 8 to Ch. 17, not GN15
• Tariff No.: 2106.90.97 - Food preps, nesoi, n/o 10% milk solids, o/10% sugar, descr. in add US note 3 to Ch.17, not subject to add US note 8 to Ch. 17, not GN15
• Tariff No.: 9904.17.49 - Articles w/ov 10% dry wt. sugars, in 1701.91.58, 1704.90.78, 1806.20.77 etc, entered value safe. pd., under $0.05/kg
• Tariff No.: 9904.17.56 - Articles w/ov 10% dry wt. sugars, in 1701.91.58, 1704.90.78, 1806.20.77 etc, entered value safe. pd., $0.35/kg or more