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The tariff classification of a dessert topping from Belgium.
Issued May 24, 2000 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardF8 F86582 (May 24, 2000)
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 (strawberry, mocha, and vanilla), 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 6.4 percent ad valorem.
Full text
NY F86582 May 24, 2000 CLA-2-21:RR:NC:2:228 F86582 CATEGORY: Classification TARIFF NO.: 2106.90.9997 Mr. Ron Solovitz Not A Bad Idea Inc. 1616 Walnut Street Suite 1912 Philadelphia, PA 19103 RE: The tariff classification of a dessert topping from Belgium. Dear Mr. Solovitz: In your letters dated April 12, 2000, and April 19, 2000, 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 (strawberry, mocha, and vanilla), 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 6.4 percent ad valorem. 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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