The tariff classification of dessert toppings from Switzerland
Issued August 19, 1999 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 2008.99.3000
Headings: 2008
Product description
Product labels and additional information concerning the use of the products was received on August 11, 1999. The samples were examined and disposed of. Product no. TO19E Guava Topping is a red, viscous, syrup-like product said to be composed of 40 percent guava pulp, 37 percent sugar, 12 percent glucose syrup, 5 percent each of sorbitol and water, and less than one percent each of citric acid, thickener, preservatives, flavor, and colored fruit concentrate. It will be packed in bottles containing one kilogram, net weight, and used by restaurants, hotels, and pastry chefs as a topping for desserts and ice cream, or as an ingredient in milk shakes.
CBP rationale
The applicable subheading for the Guava Topping TO19E will be 2008.99.3000, Harmonized Tariff Schedule of the United States (HTS), which provides for fruit…otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter…other…guavas.
Full text
NY E85802 August 19, 1999 CLA-2-20:RR:NC:2:228 E85802 CATEGORY: Classification TARIFF NO.: 2008.99.3000 Mr. Claude Schellenberger Max Felchlin AG Main Street 63 CH-6431 Schwyz/Switzerland RE: The tariff classification of dessert toppings from Switzerland Dear Mr. Schellenberger: In your letter dated June 28, 1999 you requested a tariff classification ruling. Samples and ingredients breakdowns were submitted with your letter. Product labels and additional information concerning the use of the products was received on August 11, 1999. The samples were examined and disposed of. Product no. TO19E Guava Topping is a red, viscous, syrup-like product said to be composed of 40 percent guava pulp, 37 percent sugar, 12 percent glucose syrup, 5 percent each of sorbitol and water, and less than one percent each of citric acid, thickener, preservatives, flavor, and colored fruit concentrate. It will be packed in bottles containing one kilogram, net weight, and used by restaurants, hotels, and pastry chefs as a topping for desserts and ice cream, or as an ingredient in milk shakes. The applicable subheading for the Guava Topping TO19E will be 2008.99.3000, Harmonized Tariff Schedule of the United States (HTS), which provides for fruit…otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter…other…guavas. The duty rate will be free. Your inquiry does not provide enough information for us to give a classification ruling on TE017E Tropical Topping and TE018E Forest Berries Topping. Your request for a classification ruling must clearly identify which of the fruit ingredients are fruit, fruit pulp, or fruit juice. 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
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