CLA-2-17:RR:NC:SP:232 G80848
Ms. Kini Sanborn
SG Corporation
Parque de Negocios “Mas Blau”
C/.Solsones, no2, 2o C-1/3
08820 Prat De llobregat Barcelona, Spain
RE: The tariff classification of fondants from Belgium
Dear Ms. Sanborn:
In your letter dated July 25, 2000 you requested a tariff classification ruling.
The subject merchandise consists of four types of fondants: Extra White Belgofondant, Hard Extra White Belgofondant, Fondacrema and Belgofondant Ready To Use. Extra White Belgofondant is stated to have a solids content of 83 percent sucrose derived from sugar beets, 12 percent high sugars, 2.75 percent maltose and 2.25 percent dextrose, all derived from wheat. The product has a brix of 88.5 to 89.5, and is used for chocolate fillings. Hard Extra White Belgofondant has a solids content of 83 percent sucrose derived from sugar beets, 12 percent high sugars, 2.75 percent maltose and 2.25 percent dextrose, all derived from wheat. The product has a brix of 89.0 to 90.0, and is used in sugar forms. Fondacrema has a solids content of 84 percent sucrose derived from sugar beets, 11.5 percent high sugar, 2.5 percent maltose, 2.0 percent dextrose, all from wheat, and 0.25 percent emulsifier. This product has a brix of 86.0 to 86.5, and is used as a filling and glazing for cakes which are frozen after being baked. Belgofondant Ready To Use has a solids content of 83 percent saccharose derived from sugar beet, 12.0 percent high sugars, 2.75 percent maltose and 2.25 percent dextrose, all derived from wheat. The product has a brix of 86.0 to 87.0, and can be used in all applications of filling and glazing, etc. All of the above products will be bulk packaged in boxes, blocks, etc.
The applicable tariff provision for the fondant products will be 1704.90.6800, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for Sugar confectionery (including white chocolate), not containing cocoa...other ...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 40 cents per kilogram plus 10.4 percent ad valorem. In addition, products classified in subheading 1704.90.6800, HTS, will be subject to additional duties based on their value, as described in subheadings 9904.17.31 to 9904.17.38, HTS.
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 John Maria at 212-637-7059.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division