The tariff classification of a baking ingredient from Switzerland.
Issued October 14, 2004 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 2106.90.9400
Headings: 2106
Product description
An ingredients breakdown was submitted with your first letter. Additional information concerning the brix of several ingredients was submitted with your second letter. Product no. 40352 is described as an apricot fruit preparation consisting of 44.3 percent sugar, 17.7 percent water, 16.1 apricot pulp, 8.05 glucose syrup, 8.05 percent dextrose, 3.7 percent apricot concentrate, and 2.13 percent additives such as gelling agents, acidity regulators, acid, preservatives, and flavor. The product contains over 65 percent sugar, by dry weight. It will be shipped in liquid form in 12.5-kilogram pails. After the product is heated it will be used as a filling for tarts, cookies, and biscuits.
CBP rationale
The applicable subheading for product no. 40352, apricot fruit preparation, 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.
Full text
NY L80042 October 14, 2004 CLA-2-21:RR:NC:2:228 L80042 CATEGORY: Classification TARIFF NO.: 2106.90.9400 Mr. Bob Forbes R.O.E. Logistics 660 Bridge Street Montreal, Quebec H3K 3K9 RE: The tariff classification of a baking ingredient from Switzerland. Dear Mr. Forbes: In your letters dated July 22, 2004, and September 23, 2004, you requested a tariff classification ruling. An ingredients breakdown was submitted with your first letter. Additional information concerning the brix of several ingredients was submitted with your second letter. Product no. 40352 is described as an apricot fruit preparation consisting of 44.3 percent sugar, 17.7 percent water, 16.1 apricot pulp, 8.05 glucose syrup, 8.05 percent dextrose, 3.7 percent apricot concentrate, and 2.13 percent additives such as gelling agents, acidity regulators, acid, preservatives, and flavor. The product contains over 65 percent sugar, by dry weight. It will be shipped in liquid form in 12.5-kilogram pails. After the product is heated it will be used as a filling for tarts, cookies, and biscuits. The applicable subheading for product no. 40352, apricot fruit preparation, 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 rate of duty 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. 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
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