K88023 K8 Ruling Active

The tariff classification of a pastry filling from Switzerland.

Issued August 12, 2004 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 2106.90.9997

Headings: 2106

Product description

Ingredients breakdowns were submitted with your letter. Carmelade 41441 is a food preparation composed of 45.9 percent sugar, 18.9 percent water, 18.2 percent raspberry pulp, 7.6 percent glucose syrup, 7.6 percent dextrose, 0.08 percent concentrated elderberry juice, and 1.72 percent flavorings, preservatives and gelling agents. The Carmelade is imported in liquid form in 12.5-kilogram pails for use as a filling for tarts, cookies, and biscuits.

CBP rationale

The applicable subheading for Carmelade 41441 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…other…containing sugar derived from sugar cane and/or sugar beets.

Full text

NY K88023 August 12, 2004 CLA-2-21:RR:NC:2:228 K88023 CATEGORY: Classification TARIFF NO.: 2106.90.9997 Mr. Bob Forbes R.O.E. Logistics 660 Bridge Street Montreal, Quebec H3K 3K9 RE: The tariff classification of a pastry filling from Switzerland. Dear Mr. Forbes: In your letter dated July 2, 2004, on behalf of Barry Callebaut Canada Inc., Quebec, Canada, you requested a tariff classification ruling. Ingredients breakdowns were submitted with your letter. Carmelade 41441 is a food preparation composed of 45.9 percent sugar, 18.9 percent water, 18.2 percent raspberry pulp, 7.6 percent glucose syrup, 7.6 percent dextrose, 0.08 percent concentrated elderberry juice, and 1.72 percent flavorings, preservatives and gelling agents. The Carmelade is imported in liquid form in 12.5-kilogram pails for use as a filling for tarts, cookies, and biscuits. The applicable subheading for Carmelade 41441 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…other…containing sugar derived from sugar cane and/or sugar beets. The rate of duty will be 6.4 percent. 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

View original on CBP CROSS →

More rulings on the same tariff codes

Searching CBP rulings the smart way

TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.

Book a demo →