CLA-2-21:RR:NC:2:228 K87831
Mr. Bob Forbes
R.O.E. Logistics
660 Bridge Street
Montreal, Quebec H3K 3K9 Canada
RE: The tariff classification of a caramel paste from Switzerland.
Dear Mr. Forbes:
In your letter dated July 6, 2004, you requested a tariff classification ruling.
Ingredients breakdowns were submitted with your letter. The product is described as article no. 35161, a ready to use caramel paste. It consists of 60 percent caramelized sugar, 13.7 percent sweetened condensed milk, 11.4 percent water, 8.2 percent glucose syrup, and 6.6 percent hydrogenated vegetable fat. It will be imported in 10-kg pails for application to cakes, pastries, biscuits, and confectionery.
The applicable subheading for the caramel paste, article no. 35161 will be 2106.90.7600, 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…articles containing over 65 percent by dry weight of sugar described in additional U.S. note 2 to chapter 17…other. The rate of duty will be 70.4 cents per kilogram plus 8.5 percent ad valorem. In addition, products classified in subheading 2106.90.7600, HTS, will be subject to additional duties based on their value, as described in subheadings 9904.17.31 to 9904.17.38, 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 646-733-3029.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division