CLA-2-17:RR:NC:2:228 D80578
Mr. Claude Schellenberger
Max Felchlin AG
Main Street 63
CH-6431 Schwyz/Switzerland
RE: The tariff classification of bakers' and confectioners' supplies from
Switzerland
Dear Mr. Schellenberger:
In your letter dated July 16, 1998 you requested a tariff classification
ruling.
Samples, submitted with your letter, were opened, examined and disposed of.
Product no. KK02E, Marzipan Lubeck, is a tan-
colored, pliable block of material, composed of 45 percent almonds, 45 percent
sugar, 4 percent stabilizing agent, and 3 percent moisture. It will be used to
fill pralines, chocolate specialties, confections, pastries, and cakes. Item
TM30E Cara-
Molla, is a brown, viscous, syrup-like product, composed of 49 percent sugar, 23
percent water, 17 percent cream powder, and 11 percent sorbitol. TM52E, Caramel
Cream, a brown, syrup-like fluid, consists of 49 percent sugar, 23 percent
water, 12 percent hardened vegetable fat, 11 percent sorbitol, and 5 percent
skimmed milk powder. Cara-Molla and Caramel Cream are both used as a filling in
pastries, chocolate specialties, cakes, ice creams, and desserts. FE01E Famosa
F is a stiff, white, oily paste, composed of 43 percent hardened vegetable fat,
29 percent sugar, 17 percent vegetable oil, 6 percent dextrose, and 5 percent
skimmed milk powder. Famosa F will be whipped and used to fill tarts, cakes,
confections, and pralines. All products will be marketed to pastry chefs and
confectioners. Marzipan Lubeck is packed in a carton weighing 14 kilograms.
Cara-Molla and Caramel Cream are imported in 5.5-kilogram pails, and Famosa F is
packed in a 10-kilogram pail.
The applicable subheading for the KK02E Marzipan Lubeck will be
1704.90.9000, Harmonized Tariff Schedule of the United States (HTS), which
provides for sugar confectionery...not containing cocoa...other...other...other.
The rate of duty will be 11 percent ad valorem.
The applicable subheading for the TM30E Cara-Molla will be 2106.90.8200,
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 7.6 percent ad valorem.
The applicable subheading for the TM52E Caramel Cream, and FE01E Famosa F
will be 2106.90.9997, HTS, which provides for food preparations not elsewhere
specified or included...other... other...containing sugar derived from sugar
cane and/or sugar beets. The rate of duty will be 7.6 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,
Robert B. Swierupski
Director,
National Commodity
Specialist Division