The tariff classification of a glazing gel from Switzerland.

NY R01803 April 29, 2005 CLA-2-21:RR:NC:2:228 R01803 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 glazing gel from Switzerland. Dear Mr. Forbes: In your letters dated April 13, 2005, you requested a tariff classification ruling. An ingredients breakdown was submitted with your letter. Product no. 50142 is a ready to use glazing gel consisting of 44.2 percent water, 37.6 percent sugar, 9 percent dextrose, 6.8 percent hydrogenated vegetable fats, 1.2 gelling agent, and traces of acid and acidity regulator. The product contains over 65 percent sugar by dry weight. It will be imported in 12.5-kilogram pails and used to manufacture cakes, pastries, and confectionary. The applicable subheading for product no. 50142 glazing gel, 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 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 telephone number (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