CLA-2-17:RR:NC:FC:228 A80434
Mr. Beat Herrmann
Max Felchlin Inc., Schwyz
Banhofstrasse 63
6430 Schwyz Switzerland
RE: The tariff classification of confectioners coatings from Switzerland
Dear Mr. Herrmann:
In your letter dated February 13, 1996 you requested a tariff classification ruling.
Samples and ingredients breakdowns were submitted with your letter. The samples were examined and disposed of. FE32E Edelweiss is an ivory-colored solid material, said to be composed of 50 percent sugar, 30 percent cocoa butter, 15 percent whole milk powder, 4 percent whey powder, and less than one percent of hazelnuts, lecithin, and vanillin. Edelweiss is put up in bars weighing 1250 grams, and used by confectioners and pastry chefs as a coating or molding material for chocolates and other specialty items. FE51E Ultra White is a pale white solid, consisting of 40 percent sugar, 37 percent vegetable fat, 12 percent skimmed milk powder, 6 percent dextrose, 5 percent whole milk powder, and trace amounts of lecithin and vanillin. This product, in 2-kilogram bars, will be used as a coating for cakes, pastries, and confections.
The applicable subheading for the FE32E Edelweiss, if imported in quantities that fall within the limits described in additional U.S. note 10 to chapter 4, will be 1704.90.5400, Harmonized Tariff Schedule of the United States (HTS), which provides for sugar confectionery (including white chocolate), not containing cocoa...other...dairy products described in additional U.S. note 1 to chapter 4...described in additional U.S. note 10 to chapter 4 and entered pursuant to its provisions. The rate of duty will be 12.2 percent ad valorem. If the quantitative limits of additional U.S. note 10 to chapter 4 have been reached, the product will be classified in subheading 1704.90.5800, HTS, and dutiable at the rate of 44.9 cents per kilogram, plus 11.6 percent ad valorem. In addition, products classified in subheading 1704.90.5800, HTS, will be subject to additional duties based on their value, as described in subheadings 9904.04.59 to 9904.04.66, HTS.
The applicable subheading for the FE51E Ultra White will be 2106.90.8200, Harmonized Tariff Schedule of the United States (HTS), which provides for food preparations not elsewhere specified or included...other...other...containing over 10 percent by weight of milk solids...other. The rate of duty will be 8.8 percent ad valorem.
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 212-466-5760.
Sincerely,
Roger J. Silvestri
Director
National Commodity
Specialist Division