CLA-2-17:RR:NC:SP:232 G84154
Mr. Claude Schellenberger
Max Felchlin AG
Bahnhofstrasse 63
CH-6431 Schwyz/Switzerland
RE: The tariff classification of TO13E Caramel Topping from Switzerland
Dear Mr. Schellenberger:
In your letter dated October 27, 2000 you requested a tariff classification ruling.
A sample and information were submitted with your initial request dated May 11, 2000. TO13E is described as a caramel dessert sauce. It is stated to contain 58 percent caramelized sugar (saccharose), 23 percent fructose and 19 percent water. The brix of the product is 80 degrees. For purposes of this ruling, it is understood that the product contains 58 percent sucrose derived from sugar cane or sugar beets. The subject merchandise will be imported in 1 kilogram bottles and will be used by restaurants, hotels and pastry chefs for desserts, ice cream, milk shakes, etc.
The applicable subheading for the TO13E Caramel Topping will be 1702.90.5800, Harmonized Tariff Schedule of the United States (HTS), which provides for Other sugars…sugar syrups not containing added flavoring or coloring matter…other…other: Blended syrups described in additional U.S. note 4 to chapter 17…other. The rate of duty will be 33.9 cents per kilogram of total sugars plus 5.1 percent ad valorem. In addition, products classified in subheading 1702.90.5800, HTS, will be subject to additional duties based on their value, as described in subheadings 9904.17.66 to 9904.17.72, 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