The tariff classification of a dessert powder from Switzerland

NY I86101 September 16, 2002 CLA-2-21:RR:NC:2:228 I86101 CATEGORY: Classification TARIFF NO.: 2106.90.9400 Ms Darlene DiBernardo Deringer Logistics Consulting Group 1 Lincoln Blvd. Suite 225 Rouses Point, NY 12979 RE: The tariff classification of a dessert powder from Switzerland Dear Ms DiBernardo: In your letter dated August 27, 2002, on behalf of Barry Callebaut, Inc., St. Albans, VT, you requested a tariff classification ruling. Samples and an ingredients breakdown were submitted with your letter. The samples were examined and disposed of. The product identified in your letter as Panna Cotta 71422 (the samples are marked 71421) is a powder said to be composed of sugar (over 65 percent, by dry weight), egg powder, starch, gelling agents, vanilla, emulsifier, and flavor. Panna Cotta powder will be packed in metallized plastic pouches containing 440 grams, and sold to food service and other non-retail users. The powder, when mixed with milk and cream, cooked and chilled, produces a smooth, custard-like dessert product. The applicable subheading for the Panna Cotta dessert powder will be 2106.90.9400, Harmonized Tariff Schedule of the United States (HTS), which provides for food preparations not elsewhere specified or included…other…other…articles containing over 65 percent by dry weight of sugar described in additional U.S. note 2 to chapter 17…other. The duty rate will be 28.8 cents per kilogram plus 8.5 percent ad valorem. In addition, products classified in subheading 2106.90.9400, HTS, will be subject to additional duties based on their value, as described in subheadings 9904.17.31 to 9904.17.38, HTS. Your inquiry does not provide enough information for us to give a classification ruling on the product identified as Carmelade 40512. Your request for a classification ruling should include the Brix of the glucose syrup ingredient. When this information is available, you may wish to consider resubmission of your request. The sample of this product will be retained with the National Import Specialist for thirty (30) days, pending receipt of the above information. 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