CLA-2-17:S:N:N7:232-893371
Mr. Werner Rees
Rees Import, Inc.
PO Box 98
120-05 Atlantic Avenue
Richmond Hill, NY 11418-3217
RE: The tariff classification of fructose and various convenience mixes from Germany.
Dear Mr. Rees:
In your letter dated December 17, 1993, you requested a tariff classification ruling.
Your query concerns the classification of 100 percent fructose (item #08210), imported from Germany in a 3 kilogram box, as well as several "convenience mixes" used in making pastry, also from Germany, and including the following:
Item #08078 - Diabella Apple Filling - containing 50 percent dried apple pieces, 22.5 percent fructose, 17.5 percent starch, 7 percent apple powder, 2.5 percent sorbitol and 0.5 percent citric acid, in a 5 kilogram box.
Item #10312 - Diabella Chocolate Cream Mix - containing 45.7 percent sorbitol, 26.8 percent fructose, 17.9 percent cocoa powder, 7.9 percent gelatine and 1.7 percent starch, vanillin and salt, in a 2.5 kilogram box.
Item #08162 - Diabella Decor Powder - containing 85.8 percent sorbitol and 14.2 percent starch and vegetable fat in a 5 kilogram box.
Item #15014 - Diabella Mouseline Hazelnut Filling - containing 31.9 percent fructose, 35.4 percent vegetable fat, 22.4 percent hazelnuts, 4.6 percent soya flour, 5 percent skimmed milk powder and 0.7 percent salt, vanillin and emulsifier, in a 5 kilogram box.
Item #13032 - Diabella Nougat NH 22 - containing 23 percent fructose, 15.9 percent skimmed milk powder, 1.9 percent whole milk powder, 44.9 percent hazelnuts, 14 percent cocoa butter and 0.3 percent lecithine E322, in a 6.25 kilogram box.
Item #13031 - Diabella Nougat Nd 24 - containing 23 percent fructose, 38.9 percent hazelnuts, 5.9 percent cocoa butter, 13.9 percent skimmed milk powder, 1 percent whole milk powder, 16.9 percent cocoa mass and 0.4 percent lecithine E322, in a 6.25 kilogram box.*
The applicable subheading for the fructose will be 1702.50.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for chemically pure fructose. The duty rate will be 15 percent ad valorem.
The applicalble subheading for the chocolate cream mix (10312) and the nougat Nd 24 (13031) will be 1806.20.8095, HTS, which provides for chocolate and other food preparations containing cocoa...other preparations in blocks or slabs weighing more than 2 kg or in liquid, paste, powder, granular or other bulk form in containers or immediate packings, of a content exceeding 2 kg...other...other...other. The duty rate will be 10 percent ad valorem.
The applicable subheading for the apple filling (08078) will be 2008.99.0500, HTS, which provides for fruit...otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter...other...apples. The duty rate will be 1.1 cents per kilogram.
The applicable subheading for the decor powder (08162), the mouseline hazelnut filling (15014) and the nougat NH 22 (13032) will be 2106.90.6599, HTS, which provides for food preparations not elsewhere specified or included...other...other...other. The rate of duty will be 10 percent ad valorem.
Your inquiry does not provide enough information for us to give a classification ruling on the remaining items in your request. Your request for a classification ruling should include the following information:
Cake Mixes and Dough Mixes (#10311, 10332, 10343, 10344, 10341, 10342)
Cream Mixes (#10313, 10314, 10310, 10323)
Provide preparation instructions, in English, for each mix.
Fructose Jams (#08435, 08432)
1. Submit a complete ingredients breakdown, separately listing the quantities of fruit and gelling agent, and identifying the gelling agent used.
2. Describe the manufacturing process.
Candied Peel (#0847d1, 08472)
Describe the manufacturing process.
Cake Glaze Powder (#10147)
1. Provide preparation instructions, in English.
2. Identify the gelling agent.
Product #18041 and #18060
1. Provide samples or descriptive literature.
2. What are these products? How are they used, and how are they manufactured?
When you resubmit your ruling request with this information, please limit your request to no more than five (5) items per letter.
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