CLA-2-18:RR:NC:SP:232 B89186
Mr. Beat Herrmann
Max Felchlin, Inc.
Bahnhofstrasse 63
CH-6431 Schwyz, Switzerland
RE: The tariff classification of Pastes and Flakes from Switzerland.
Dear Mr. Herrmann:
In your letter dated August 27, 1997, you requested a tariff classification ruling.
You sent descriptive literature and samples of six products. All of the merchandise in question is said to be ready to use without further processing upon importation. The first three products will be imported in 1 kg tins. These three items are said to be intended for use to flavor ice creams, fillings, ganaches, fondants, and creams.
The first item, product FE64E Gusto Ricco, coffee paste, is said to consist of 32 percent vegetable oil, 30 percent roasted coffee, 20 percent soya flour, 18 percent vegetable fat, and traces of lecithin. The next product is TM32E Pralissimo, hazelnut paste. The third item, CA02E Cream de Bahia, cocoa paste, is said to consist of 47 percent cocoa powder, 42 percent vegetable oil, 11 percent cocoa mass, and traces of lecithin and vanillin.
The next item, product TM81E Deco-Roma, white decoration paste, is intended to enrobe cakes, particularly wedding cakes. It will be imported in 6.5 kg pails. It is said to contain 57 percent sugar, 13 percent glucose, 10 percent sorbitol, 8 percent vegetable fat, 6 percent maltodextrin, 5 percent water, 2 percent emulsifier, and traces of citric acid.
The last two products are intended to decorate cakes, pastries and deserts, and will be imported 3 kg cartons. The fifth item, product CS10E Decorta F, dark chocolate shavings, is said to consist of 46 percent sugar, 44 percent cocoa mass, 5 percent vegetable fat, 3 percent sorbitol, 1 percent water, and 1 percent emulsifier. The last item, product CS30E Decorta W, white chocolate shavings, is said to contain 52 percent sugar, 25 percent cocoa butter, 15 percent milk, 3 percent sorbitol, 2 percent whey powder, 1 percent water, and traces of emulsifiers, hazelnuts, vanillin, and lecithin.
The applicable subheading for the CA02E Cream de Bahia and the CS10E Decorta F will be 1806.90.9090, Harmonized Tariff Schedule of the United States (HTS), which provides for Chocolate and other food preparations containing cocoa: Other: Other: Other...Other. The rate of duty will be 6.5 percent ad valorem.
The applicable subheading for the FE64E Gusto Ricco will be 2101.12.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for Extracts, essences and concentrates, of coffee, tea or mate and preparations with a basis of these products or with a basis of coffee, tea or mate: Extracts, essences and concentrates of coffee, and preparations with a basis of these extracts essences or concentrates or with a basis of coffee: Preparations with a basis of extracts, essences or concentrates or with a basis of coffee: Other: Other. The rate of duty will be 9.2 percent ad valorem.
The applicable subheading for the CS30E Decorta W will be 2106.90.8200, Harmonized Tariff Schedule of the United States (HTS), which provides for Food preparations not elsewhere specified or included: Other: Containing over 10 percent by weight of milk solids: Other: Other. The rate of duty will be 8.2 percent ad valorem.
The applicable subheading for the TM81E Deco-Roma will be 2106.90.9997, Harmonized Tariff Schedule of the United States (HTS), which provides for Food Preparations not elsewhere specified or included: Other: Other: Other: Containing sugar derived from sugar cane and/or sugar beets. The rate of duty will be 8.2 percent ad valorem.
Your inquiry does not provide enough information for us to give a classification ruling on product TM32E Pralissimo. One of the ingredients that you list, for 7 percent of the total weight, is "hardened vegetable fat sorbitol". Which ingredient is really meant? If vegetable fat and sorbitol are both ingredients of this product, what is the correct percentage of each?
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,
Robert B. Swierupski
Director,
National Commodity
Specialist Division