The tariff classification of a pastry glaze from Switzerland

N012993 July 16, 2007 CLA-2-21:RR:E:NC:N2:228 CATEGORY: Classification TARIFF NO.: 2106.90.9400 Ms. Sherri Comeau Barry Callebaut 2950 Nelson Street St-Hyacinthe, Quebec J2S 1Y7 Canada RE: The tariff classification of a pastry glaze from Switzerland Dear Ms. Comeau: In your letter dated June 18, 2007 you requested a tariff classification ruling. Product no. 50152, White Glazing Gel with Apricot Flavor, is described as a ready to use glazing gel for pastries and other baked goods, imported in 12.5 kilogram plastic pails. The product is said to be composed of 44.15 percent water, 37.8 percent sugar, 9.1 percent dextrose, 6.8 percent hydrogenated vegetable fat, 1.2 percent pectin, and less than one percent, each, of citric acid and flavor. The applicable subheading for this product will be 2106.90.9400 Harmonized Tariff Schedules of the United States (HTS), which provides for food preparations not elsewhere specified or included…other…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 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. 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