CLA-2-21:S:N:N7:228 810101
Mr. Todd Masters
Albert Uster Imports, Inc.
9211 Gaither Road
Gaithersburg, MD 20877
RE: The tariff classification of dessert filling base from
Switzerland.
Dear Mr. Masters:
In your letter dated April 21, 1995 you requested a tariff
classification ruling.
A sample and ingredients breakdowns were submitted with your
letter. The sample was examined and disposed of. The dessert
filling base is a powder consisting of 33.9 percent vegetable
fat, 14.7 percent glucose, 14.6 percent skim milk powder, 13.2
percent gelatine, 11.6 percent emulsifiers, 8.6 percent vegetable
protein, 2.3 percent water, 0.7 percent salt, 0.2 percent
vanillin flavoring, and 0.2 percent gelling agent. It is to be
imported in cases holding 8.75 kilograms, net weight. The
filling base, when combined with sugar, water and whipped cream,
produces a product to be used in the food service industry as a
filling in various desserts.
The applicable subheading for the dessert filling base will
be 2106.90.5890, Harmonized Tariff Schedule of the United States
(HTS), which provides for food preparations not elsewhere
specified or included...other...of gelatin...other...other. The
rate of duty will be 5.8 percent ad valorem.
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