CLA-2-21:S:N:N7:232 807887
Mr. Todd Masters
Albert Uster Imports Inc.
9211 Gaither Road
Gaithersburg, MD 20877
RE: The tariff classification of Moccoro coffee paste from
Switzerland.
Dear Mt. Masters:
In your letter dated March 8, 1995 you requested a tariff
classification ruling.
A sample was included with your request. The subject
merchandise is stated to contain 59.03 percent coffee, 19.04
percent vegetable oil, 13.89 percent sugar, 6.94 percent
vegetable fat, 1.04 percent emulsifier, 0.06 percent food
coloring. The product will be imported in 10 kilogram buckets
and in 2 kilogram cans and is intended for sale to professional
pastry chefs. It will be used as a flavoring paste in mousses,
batters, souffles, ice creams, cookies, etc.
The applicable subheading for the Moccoro coffee paste, if
imported in quantities that fall within the limits described in
additional U.S. note 8 to chapter 17, will be 2101.10.5400
Harmonized Tariff Schedules of the United States (HTS), which
provides for extracts, essences and concentrates, of coffee, and
preparations with a basis of these extracts, essences or
concentrates or with a basis of coffee...other...other
...articles 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
2101.10.5800, HTS, and dutiable at the rate of 35 cents per
kilogram plus 9.8 percent ad valorem. In addition, products
classified in subheading 2101.10.5800, HTS, will be subject to
additional duties based on their value, as described in
subheadings 9904.17.49 to 9904.17.56, HTS.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport