CLA-2-21:RR:NC:N2:228 R04306
Mr. Bob Forbes
ROE Logistics
660 Bridge Street
Montreal, Quebec H3K 3K9 Canada
RE: The tariff classification of white decoration paste from Switzerland
Dear Mr. Forbes:
In your letter dated June 28, 2006, on behalf of Barry Callebaut Canada, you requested a tariff classification ruling.
Product no. 50304, “white decoration paste,” is described as a ready-to-use product in paste form, imported in 7-kilogram pails, used for decorating wedding cakes. The paste is said to be composed of 71.6 percent sugar, 21 percent glucose syrup, 5.2 percent vegetable fat, 1.9 percent water, one percent sunflower oil, and less than one percent, each, of acid and vanillin.
The applicable subheading for this product will be 2106.90.9400 Harmonized Tariff Schedules of the United States (HTS), which provides for food preparations not elsewhere specified or included…other…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 28.8 cents per kilogram plus 8.5 percent ad valorem. In addition, products classified in subheading 2106.90.9400, HTS, will be subject to additional duties based on their value, as described in subheadings 9904.17.31 to 9904.17.38, HTS
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
This merchandise is subject to The Public Health Security and Bioterrorism Preparedness and Response Act of 2002 (The Bioterrorism Act), which is regulated by the Food and Drug Administration (FDA). Information on the Bioterrorism Act can be obtained by calling FDA at 301-575-0156, or at the Web site www.fda.gov/oc/bioterrorism/bioact.html.
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