The tariff classification of food products from Germany

N011175 May 22, 2007 CLA-2-17:RR:NC:N2:228 CATEGORY: Classification TARIFF NO.: 1704.90.1000; 1905.90.1050 Mr. Aaron Bier Brauner International Corp. 66 York Street Jersey City, NJ 07302 RE: The tariff classification of food products from Germany Dear Mr. Bier: In your letter dated April 18, 2007, on behalf of Carl Brandt, Inc., you requested a tariff classification ruling. Samples accompanied your letter. Additional information was received on May 14, 2007. Ginger Almonds consist of whole almonds encased in a hard, white-colored coating composed of sugar and ground ginger, put up for retail sale in a box containing 125 grams, net weight. Kalter Hund is a product composed of five crisp, biscuit layers separated by and completely covered with a chocolate compound. Kalter Hund is packed for retail sale in a film-covered plastic tray containing 500 grams, net weight. The samples of these two products were examined and disposed of. The applicable subheading for the Ginger Almonds will be 1704.90.1000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sugar confectionery…not containing cocoa…other…confections or sweetmeats ready for consumption…candied nuts. The rate of duty will be 4.5 percent ad valorem. The applicable subheading for the Kalter Hund will be 1905.90.1050, HTSUS, which provides for bread, pastry, cakes, biscuits and other bakers’ wares, whether or not containing cocoa…other…bread, pastry, cakes, biscuits and similar baked products…whether or not containing chocolate…other…pastries, cakes and similar sweet baked products. The rate of duty will be free. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. This merchandise is subject to The Public Health Security and Bioterrorism Preparedness and Response Act of 2002 (The Bioterrorism Act), which is regulated by the Food and Drug Administration (FDA). Information on the Bioterrorism Act can be obtained by calling FDA at 301-575-0156, or at the Web site www.fda.gov/oc/bioterrorism/bioact.html. Your inquiry does not provide enough information for us to give a classification ruling on the glace ginger sticks, crystallized ginger dice, and the assorted glace fruits. Your request for a classification ruling should include a complete description of the manufacturing process. This information was requested in our letter to you dated April 27, 2007. The information provided with your May reply did not describe the process. Provide complete information regarding preparation of the fruit or vegetable material, the sugar concentration(s) of the solution(s) they are placed into, the temperature(s), duration of immersion, etc. When this information is available, you may wish to consider resubmission of your request. 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