CLA-2-19:RR:NC:2:228 B86416
Ms. Cindy Vinson
IFF, Inc.
3800 Camp Creek Parkway
Building 2600, suite 104
RE: The tariff classification of prepared foods from Germany.
Dear Ms. Vinson:
In your letters dated February 28, 1997, and June 6, 1997, on behalf of Culinary Masters Corporation, Alpharetta, GA, you requested a tariff classification ruling.
Pictorial literature was submitted with your first letter. Ingredients breakdowns accompanied your June letter. The products are described as delicatessen preparations. Article no. 01022, Strawberry Yoghurt Terrine consists of 26.7 percent each of yogurt and strawberries, 13.3 percent each of water, and fresh cream, 9.3 percent sugar, 4 percent vegetable oil, 2.7 gelatine, 1.6 percent lemon juice, 1.5 percent milk protein, modified starch, and stabilizer, and less than one percent each of stabilizers, natural strawberry flavor, coloring agent, and salt. Article no. 63005, The Orange Fillets in Campari Jelly is composed of 50.1 percent orange fillets, 41.7 percent orange juice, 3.2 percent Campari, 2.3 percent gelatine, 1.6 percent sugar, 1 percent orange liquor, and less than 1 percent natural orange flavor. Article no. 42209, Wild Grown Cranberries, is made from 50 percent cranberries, 48 percent glucose syrup, and 2 percent starch. Article no. 42409, Apricot Mango Sauce, consists of 44.3 percent apricot jam, 24.8 percent mango pulp, 17.7 water, 8.9 percent white wine, 2.4 percent lemon zest, 1.3 percent modified starch, and less than one percent each of sugar, and salt. Article no. 42709, Rose Hip Sauce, is made from 66.7 percent rose hip jam (rose hips, 19 percent water, and 14.3 percent white wine). The Strawberry Yoghurt and the Orange Fillets in Campari Jelly, are in the form of trapezoid-shaped loaves, packed in plastic containers. The Wild Grown Cranberries, Apricot Mango Sauce, and the Rose Hip Sauce, are put up in circular, plastic containers. The products are imported in refrigerated condition.
The applicable subheading for the Strawberry Yoghurt Terrine, if imported in quantities that fall within the limits described in additional U.S. note 10 to chapter 4, will be 1901.90.4200, Harmonized Tariff Schedule of the United States (HTS), which provides for food preparations of goods of headings 0401 to 0404, not containing cocoa powder...not elsewhere specified or included...other...dairy products described in additional U.S. note 1 to chapter 4...dairy preparations containing over 10 percent by weight of milk solids...described in additional U.S. note 10 to chapter 4 and entered pursuant to its provisions. The general rate of duty will be 16 percent ad valorem. If the quantitative limits of additional U.S. note 10 to chapter 4 have been reached, the product will be classified in subheading 1901.90.4300, HTS, and dutiable at the rate of $1.126 per kilogram plus 14.8 percent ad valorem. In addition, products classified in subheading 1901.90.4300, HTS, will be subject to additional duties based on their value, as described in subheadings 9904.04.67 to 9904.04.74, HTS.
The applicable subheading for the Orange Fillets in Campari Jelly will be 2008.30.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for fruit, nuts and other edible parts of plants, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included...citrus fruit... other...oranges. The rate of duty will be 1.8 cents per kilogram.
The applicable subheading for the Wild Grown Cranberries will be 2008.99.2000, HTS, which provides for fruit...otherwise prepared or preserved...other...berries...other. The rate of duty will be 5.8 percent ad valorem.
The applicable subheading for the Apricot Mango Sauce and Rose Hip Sauce will be 2103.90.9060, Harmonized Tariff Schedule of the United States (HTS), which provides for Sauces and preparations therefor...other...other...other. The rate of duty will be 7 percent ad valorem.
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 212-466-5760.
Sincerely,
Gwenn Klein Kirschner
Chief, Special Products Branch
National Commodity
Specialist Division