The tariff classification of dessert toppings from Italy

NY J81655 March 19, 2003 CLA-2-18:RR:NC:2:228 J81655 CATEGORY: Classification TARIFF NO.: 1806.90.9090; 2106.90.9997 Mr. Jim Coriell Moorestown Products, Inc. P.O. Box 610 Moorestown, NJ 08057 RE: The tariff classification of dessert toppings from Italy Dear Mr. Coriell: In your letter dated February 25, 2003 you requested a tariff classification ruling. Ingredients breakdowns and package labels for four products were submitted with your letter. The products are described as non-dairy whipped toppings in four flavors (chocolate, vanilla, mocha, and strawberry), put up for retail sale in aerosol containers holding 250 and 500 grams. All varieties are composed of water, hydrogenated vegetable oil, sugar, stabilizers, sodium caseinate, emulsifiers, salt, flavoring, and disodium phosphate. Depending on the variety, other ingredients include cocoa, beta carotene, caramel, and azorubin. The applicable subheading for the chocolate whipped topping will be 1806.90.9090, Harmonized Tariff Schedule of the United States (HTS), which provides for chocolate and other food preparations containing cocoa…other…other…other. The rate of duty will be 6 percent ad valorem. The applicable subheading for the vanilla, mocha, and strawberry whipped toppings will be 2106.90.9997, 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 646-733-3029. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division