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The tariff classification of a white, confectioner's coating material from Switzerland
Issued October 14, 1994 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboard80 802968 (October 14, 1994)
Tariff classification
HTS codes: 2106.90.6997
Headings: 2106
Product description
The product, FE51E Ultra White, is a firm, off-white material, said to consist of 43 percent sugar, 41 percent vegetable fat, 6 percent skimmed milk powder, 6 percent dextrose, 3 percent whole milk powder, and unstated amounts of lecithin and vanillin. The product will be used, after softening, as a coating for chocolates and other confectioner's specialties. It will be prepared in units weighing 2-kilograms each, 5 units to a carton.
CBP rationale
The applicable subheading for the FE51E Ultra White will be 2106.90.6997, Harmonized Tariff Schedule of the United States (HTS), which provides for food preparations not elsewhere specified or included.
Full text
NY 802968 October 14, 1994 CLA-2-21:S:N:N7:228 802968 CATEGORY: Classification TARIFF NO.: 2106.90.6997 Mr. Beat Hermann Max Felchlin Inc., Schwyz Bahnhofstrasse 63 6430 Schwyz/Switzerland RE: The tariff classification of a white, confectioner's coating material from Switzerland Dear Mr. Hermann: In your letter dated October 7, 1994 you requested a tariff classification ruling. An ingredients breakdown accompanied your letter. A sample, submitted separately, was examined and disposed of. The product, FE51E Ultra White, is a firm, off-white material, said to consist of 43 percent sugar, 41 percent vegetable fat, 6 percent skimmed milk powder, 6 percent dextrose, 3 percent whole milk powder, and unstated amounts of lecithin and vanillin. The product will be used, after softening, as a coating for chocolates and other confectioner's specialties. It will be prepared in units weighing 2-kilograms each, 5 units to a carton. The applicable subheading for the FE51E Ultra White will be 2106.90.6997, Harmonized Tariff Schedule of the United States (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 10 percent ad valorem. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). Sincerely, Jean F. Maguire Area Director New York Seaport
More rulings on the same tariff codes
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