The tariff classification of a cake and pastry topping from Switzerland

NY E84883 July 27, 1999 CLA-2-21:RR:NC:2:228 E84883 CATEGORY: Classification TARIFF NO.: 2106.90.9997 Mr. Claude Schellenberger Max Felchlin AG Main Street 63 CH-6431 Schwyz/Switzerland RE: The tariff classification of a cake and pastry topping from Switzerland Dear Mr. Schellenberger: In your letter dated June 14, 1999 you requested a tariff classification ruling. Samples, submitted with your letter, were examined and disposed of. Article no. NU10E Hazelnut Qroqant is a product in the form of small, brown-colored, irregular-shaped particles, said to be composed of 61 percent sugar, 36 percent hazelnuts, 3 percent water, and less than one percent citric acid. It will be imported in a 4-kilogram box, and used as a topping, sprinkled on cakes, pastries, and flans. The applicable subheading for this product 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 duty rate will be 7 percent ad valorem. Your inquiry does not provide enough information for us to give a classification ruling on FE53E Ultra White Molding and TO14E Mango Topping. Your request for a classification ruling should include the following: 1. Clarify who the purchaser of these products will be. Your letter states “the end user…is the consumer.” Is the “end user” of the 2000-gram bar (FE53E) or the 1-kilogram bottle (TO14E) a retail consumer, a restaurant, a pastry chef, a hotel, etc.? 2. What sort of package labeling accompanies the bar or the bottle? Submit the actual bar and bottle labels and carton labels (or copies of same). 3. What is the Brix of the glucose syrup ingredient in TO14E? When this information is available, you may wish to consider resubmission of your request. If you decide to resubmit your request, please include all of the material that we have returned to you. 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 212-637-7065. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division