The tariff classification of a dessert topping from Switzerland.Dear Mr. Schellenberger:
Issued September 28, 1999 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 2008.92.9094
Headings: 2008
Product description
Product no. TO18E Forest Berries Topping is a red, thick, viscous product said to be composed of 37 percent sugar, 14 percent raspberry pulp, 13 percent cherry pulp, 10 percent glucose syrup, 8 percent blueberry pulp, 6 percent sorbitol, 5 percent elder juice, 5 percent water, and less than one percent each of thickener, citric acid, preservatives, and natural forest berries flavor. 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 TO18E Forest Berries Topping will be 2008.92.9094, 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…mixtures…other…other…other.
Full text
NY E87146 September 28, 1999 CLA-2-20:RR:NC:2:228 E87146 CATEGORY: Classification TARIFF NO.: 2008.92.9094 Mr. Claude Schellenberger Max Felchlin AG Main Street 63 CH-6431 Schwyz/Switzerland RE: The tariff classification of a dessert topping from Switzerland. Dear Mr. Schellenberger: In your letter dated June 28, 1999, and August 31, 1999, you requested a tariff classification ruling. A sample submitted with your letter was examined and disposed of. Product no. TO18E Forest Berries Topping is a red, thick, viscous product said to be composed of 37 percent sugar, 14 percent raspberry pulp, 13 percent cherry pulp, 10 percent glucose syrup, 8 percent blueberry pulp, 6 percent sorbitol, 5 percent elder juice, 5 percent water, and less than one percent each of thickener, citric acid, preservatives, and natural forest berries flavor. 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 TO18E Forest Berries Topping will be 2008.92.9094, 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…mixtures…other…other…other. The rate of duty will be 15.3 ad valorem. Your inquiry does not provide enough information for us to give a classification ruling on TO17E Tropical Topping. As noted in our letter to you, dated August 19, 1999, 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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