The tariff classification of a white, pastry decorating material from Switzerland

NY 803769 November 4, 1994 CLA-2-21:S:N:N7:228 803769 CATEGORY: Classification TARIFF NO.: 2106.90.6197 Mr. Beat Herrmann Max Felchlin Inc., Schwyz Bahnhofstrasse 63 6430 Schwyz/Switzerland RE: The tariff classification of a white, pastry decorating material from Switzerland Dear Mr. Herrmann: In your letter dated October 26, 1994 you requested a tariff classification ruling. A sample and ingredients breakdown accompanied your letter. The sample was examined and disposed of. FE08E Scrivosa White is a firm, off-white material, composed of 51 percent sugar, 35 percent vegetable fat (other than cocoa butter), 14 percent milk powder, and unstated quantities of lecithin and vanillin. The product will be used, after melting, to decorate and write on cakes and pastries. FE08E Scrivosa White will be imported in pails containing 1.25-kilograms, six pails to a carton. The applicable subheading for this product will be 2106.90.6197, Harmonized Tariff Schedule of the United States (HTS), which provides for food preparations not elsewhere specified or included...other...other...containing over 10 percent by weight of milk solids...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