The tariff classification of a dessert topping from Belgium
Issued October 31, 1995 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 2106.90.9997
Headings: 2106
Product description
The product is described as a non-dairy whipped topping, packed in an aerosol container. The stated ingredients are water (58 percent), vegetable fats and oils (26 percent), sugar (6 percent), NutriSweet, low fat powdered milk (2 percent each), lactose (one percent), and less than one percent each of emulsifiers, stabilizers, salt, flavors, acidity regulators, and propellant. The topping will be imported in containers holding 250 or 500 grams.
CBP rationale
250 or 500 grams. The applicable subheading for the whipped topping in an aerosol can will be 2106.90.9997, 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 9.4 percent ad valorem.
Full text
NY 815610 October 31, 1995 CLA-2-21:R:N2:228 815610 CATEGORY: Classification TARIFF NO.: 2106.90.9997 Mr. Ron Solovitz Not A Bad Idea Inc. P.O. Box 59345 Philadelphia, PA 19102 RE: The tariff classification of a dessert topping from Belgium Dear Mr. Solovitz: In your letter dated October 5, 1995 you requested a tariff classification ruling. The product is described as a non-dairy whipped topping, packed in an aerosol container. The stated ingredients are water (58 percent), vegetable fats and oils (26 percent), sugar (6 percent), NutriSweet, low fat powdered milk (2 percent each), lactose (one percent), and less than one percent each of emulsifiers, stabilizers, salt, flavors, acidity regulators, and propellant. The topping will be imported in containers holding 250 or 500 grams. The applicable subheading for the whipped topping in an aerosol can will be 2106.90.9997, 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 9.4 percent ad valorem. This ruling is being issued under the provisions of Section 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, Roger J. Silvestri Director National Commodity Specialist Division
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