CLA-2-17:RR:NC:SP:232 B87594
Mr. Beat Herrmann
Max Felchlin, Inc.
Bahnhofstrasse 63
CH-6431 Schwyz, Switzerland
RE: The tariff classification of Praline Pastes from Switzerland.
Dear Mr. Herrmann:
In your letter dated July 7, 1997, you requested a tariff classification ruling.
You sent descriptive literature and samples of five types of praline paste. The products in question are all said to be ready to use without further processing upon importation. All will be imported in 5 kg pails. The first four of them are said to be used to fill pralines, pastries, cakes, confectioneries and creams. The first item, product DC01E Pralinosa W, soft praline filling with hazelnuts, is said to consist of 43 percent sugar, 38 percent hazelnuts, 15 percent vegetable fat, 2 percent cocoa mass, 2 percent soya flour, and traces of vanillin and lecithin. The next item, product DC03E Pralinosa F, firm praline filling with hazelnuts is said to contain 43 percent sugar, 36 percent hazelnuts, 18 percent vegetable fat, 2 percent cocoa mass, and traces of emulsifiers, vanillin, and lecithin.
The third item, product DC50E Macanosa, soft praline cream with macadamia nuts, is said to consist of 43 percent sugar, 38 percent macadamia nuts, 15 percent vegetable fat, 2 percent cocoa mass, 2 percent soya flour, and traces of vanillin and lecithin.
The fourth item, product DC41E Nutosa, peanut praline cream, is said to contain 44 percent sugar, 31 percent peanuts, 19 percent vegetable fat, 5 percent vegetable oil, 1 percent cocoa mass, and traces of cocoa butter, dextrose, salt, flavoring, and lecithin.
The fifth item, product DC05E Praline Paste, firm praline paste with hazelnuts, is said to consist of 50 percent sugar, 43 percent hazelnuts, 4 percent soya flour, 3 percent vegetable fat,
and traces of vanillin and lecithin. It is to be used to flavor the interior of pralines, creams and ice creams.
The applicable subheading for the DC05E Praline Paste, if imported in quantities that fall within the limits described in additional U.S. note 8 to chapter 17, will be 1704.90.7400 Harmonized Tariff Schedules of the United States (HTS), which provides for Sugar confectionery (including white chocolate), not containing cocoa: Other: Other: Other: Articles containing over 10 percent by dry weight of sugar described in additional U.S. note 3 to chapter 17: Described in additional U.S. note 8 to chapter 17 and entered pursuant to its provisions. The rate of duty will be 12.2 percent ad valorem. If the quantitative limits of additional U.S. note 8 to chapter 17 have been reached, the product will be classified in subheading 1704.90.7800, HTS, and dutiable at the rate of 43.7 cents per kilogram plus 11.3 percent ad valorem. In addition, products classified in subheading 1704.90.7800, HTS, will be subject to additional duties based on their value, as described in subheadings 9904.17.49 to 9904.17.58, HTS.
The applicable subheading for the DC01E Pralinosa W, the DC03E Pralinosa F, The DC41E Nutosa, and the DC50E Macanosa will be 1806.20.9900, Harmonized Tariff Schedule of the United States (HTS), which provides for Chocolate and other food preparations containing cocoa: Other preparations in blocks, slabs or bars, 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: Other. The rate of duty will be 9.2 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 this 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 John Maria at 212-466-5730.
Sincerely,
Gwenn Klein Kirschner
Chief, Special Products Branch
National Commodity
Specialist Division