The tariff classification of bakers’ supplies from Switzerland

NY H87927 February 12, 2002 CLA-2-21:RR:NC:2:228 H87927 CATEGORY: Classification TARIFF NO.: 2008.99.2000; 2106.90.9500; 2106.90.9700 Mr. Jeffrey A. Renaut A & A Ltd. 98 Front Street P.O. Box 7746 New Bedford, MA 02742-7746 RE: The tariff classification of bakers’ supplies from Switzerland Dear Mr. Renaut: In your letter dated January 3, 2002, on behalf of Sid Wainer & Son, New Bedford, MA, you requested a tariff classification ruling. Ingredients breakdowns, production flow charts, and one sample were submitted with your letter. Additional information was provided in a facsimile transmission from your client, dated January 25, 2002. The products are fruit and sugar based products used by bakers and pastry chefs as flavoring ingredients for their wares. Raspberry Preserve contains 42 percent raspberries, 39 percent sucrose, 18 percent corn syrup, and less than one percent each of antioxidant, gelling agent, and potassium sorbate. Raspberry Bakery Jam with Pips and Raspberry Bakery Jam without Pips are composed of 32.5 percent sucrose, 24 percent raspberry puree, 15 percent corn syrup, 13 percent dextrose, 10.5 percent water, 3 percent sugar substitute, 1.2 percent gelling agent, and less than one percent each of coloring, acid, potassium sorbate, and flavor. Raspberry Compound is composed of 44 percent sugar, 29 percent raspberries, 20 percent corn syrup, 3.3 percent thickener, one percent each of water and citric acid, and less than one percent color. The Raspberry Preserve will be packed in a “no. 10” can, containing 3750 grams, net weight. The Raspberry Jam with and without Pips is packed in a 12.5-kilogram plastic pail, and the Raspberry Compound is put up in a plastic bottle containing one kilogram. The applicable subheading for the Raspberry Preserve will be 2008.99.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for fruit…otherwise prepared or preserved…other…berries…other. The rate of duty will be 4.5 percent ad valorem. The applicable subheading for the Raspberry Jam with Pips, Raspberry Jam without Pips, and Raspberry Compound, if imported in quantities that fall within the limits described in additional U.S. note 8 to chapter 17, will be 2106.90.9500 Harmonized Tariff Schedules of the United States (HTS), which provides for food preparations not elsewhere specified or included…other…articles containing over 10 percent by dry weight of sugar described in additional U.S. note 3 to chapter 17… described in additional U.S. note 8 to chapter 17 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 8 to chapter 17 have been reached, these products will be classified in subheading 2106.90.9700, HTS, and dutiable at the rate of 28.8 cents per kilogram plus 8.5 percent ad valorem. In addition, products classified in subheading 2106.90.9700, HTS, will be subject to additional duties based on their value, as described in subheadings 9904.17.49 to 9904.17.56, HTS 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 646-733-3029. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division