CLA-2-20:RR:NC:2:228 F89129
Mr. Claude Schellenberger
Max Felchlin AG
Main Street 63
CH-6431 Schwyz/Switzerland
RE: The tariff classification of toppings from Switzerland.
Dear Mr. Schellenberger:
In your letter dated June 27, 2000, you requested a tariff classification ruling.
Samples, ingredients breakdowns, and pictorial literature were submitted with your letter. The samples were examined and disposed of. TO18E Forest Berries Topping, TO19E Guava Topping, TO14E Mango Topping, and TO17E Tropical Topping, are viscous, fluid products, ready to use as toppings for plated desserts, ice cream, milk shakes, etc. The TO18E Forest Berries Topping consists of 40 percent sugar, 14 percent raspberry pulp, 13 percent cherry pulp, 11.7 percent glucose syrup, 9 percent sorbitol, 8 percent blueberry pulp, and 5 percent elder juice. TO19E Guava Topping consists of 40 percent guava pulp, 37 percent sugar, 16 percent glucose syrup, and 5 percent sorbitol. TO14E Mango Topping consists of 45 percent sugar, 35 percent mango pulp, 11.30 percent glucose syrup, 5 percent sorbitol, 2.40 and water. TO17E Tropical Topping consisting of 37 percent sugar, 20 percent glucose syrup, 12 percent mango pulp, 12 percent passion fruit, and 8 percent lemon juice. The toppings also contain thickening agents, preservatives, colors, and natural fruit flavor. The toppings will be sold to food service industry professionals in 1-kg bottles, 6 bottles to a carton.
The applicable subheading for the TO18E Forest Berries Topping, when packed in airtight containers, will be 2008.92.1040, Harmonized Tariff Schedule of the United States (HTS), which provides for fruit, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included…other, including mixtures other than those of subheading 2008.19…mixtures…in airtight containers and not containing apricots, citrus fruits, peaches or pears…other. The rate of duty will be 5.6 percent ad valorem.
When not in airtight containers, the applicable subheading for the TO18E Forest Berries Topping will be 2008.92.9094, HTS, which provides for fruit, otherwise prepared or preserved… mixtures…other…other. The rate of duty will be 14.9 percent ad valorem.
The applicable subheading for the TO19E Guava Topping, will be 2008.99.3000, HTS, which provides for fruit, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included…other…guavas. The rate of duty will be free.
The applicable subheading for the TO14E Mango Topping, will be 2008.99.4000, HTS, which provides for fruit, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included…other…mangoes. The rate of duty will be 1.5 cents per kilogram.
The applicable subheading for the TO17E Tropical Topping, 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 (HTS), which provides for food preparations not elsewhere specified or included...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% 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, HTS, 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, HTS.
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 212-637-7065.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division