A85994 A8 Ruling Active

The tariff classification of bakers' wares from Switzerland.

Issued August 16, 1996 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 2106.90.6600, 2106.90.6400

Headings: 2106

Product description

The tariff classification of bakers' wares from Switzerland.

CBP rationale

The applicable subheading for the filling, if imported in quantities that fall within the limits described in additional U.S. note to chapter 4, will be 2106.90.6400 Harmonized Tariff Schedule of the United States (HTS), which provides for food preparations not elsewhere specified or included.

Full text

NY A85994 August 16, 1996 CLA-2-21:RR:NC:FC:228 A85994 CATEGORY: Classification TARIFF NO.: 2106.90.6400, 2106.90.6600 Mr. Beat Herrmann Max Felchlin Inc. Schwyz Bahnhofstrasse 63 6430 Schwyz/Switzerland RE: The tariff classification of bakers' wares from Switzerland. Dear Mr. Herrmann: In your letter dated July 17, 1996, you requested a tariff classification ruling. An ingredients breakdown was submitted with your letter. The product is FE86E Milk Filling composed of 35 percent sugar, 25 percent whole milk powder, 24 percent partly hardened vegetable fat, and 15 percent of vegetable oil, lecithin, and vanillin, put up in 11 kilogram pails, and used to fill waffles, confectioneries and cakes. The applicable subheading for the filling, if imported in quantities that fall within the limits described in additional U.S. note to chapter 4, will be 2106.90.6400 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, dairy products described in additional U.S. note 1 to chapter 4...described in additional U.S. note 10 to chapter 4 and entered pursuant to its provisions. The rate of duty will be 10 percent ad valorem. If the quantitative limits of additional U.S. note 10 to chapter 4 have been reached, the product will be classified in subheading 2106.90.6600, HTS, and dutiable at the rate of 78.7 cents per kilogram plus 9.5 percent ad valorem. In addition, products classified in subheading 2106.90.6600, HTS, will be subject to additional duties based on their value, as described in subheadings 9904.04.59 to 9904.04.66. 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 Stanley Hopard at 212-466-5760. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division

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