Mr. Moe Elshafi
Alba Wheels Up International, Inc.
525 Washington Blvd.
Jersey City, NJ 07310
RE: The tariff classification of a food ingredient from France
Dear Mr. Elshafi:
In your letters dated July 24, 2009 and October 4, 2009, on behalf of Enterprise Food Products, Nyack, NY, you requested a tariff classification ruling.
A sample, submitted with your first letter, was forwarded to the Customs and Border Protection laboratory for analysis. Additional information was provided with your October letter. The product, “Caramel Filling VPI-FGN 88,” is in the form of a viscous, brown-colored paste, said to be composed of approximately 49 percent glucose syrup, 20 percent vegetable fat, 14 percent sweetened concentrated milk, 12 percent water, 3 percent glycerol, 2 percent emulsifier, and less than one percent salt. Laboratory analysis determined the product contains 4.4 percent milk solids. The product will be used as a topping or filling for biscuits, confections, and other products.
The applicable subheading for this product will be 2106.90.9998, Harmonized Tariff Schedule of the United States (HTSUS), which provides for food preparations not elsewhere specified or included…other…other…other. The rate of duty will be 6.4 percent ad valorem.
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.
Robert B. Swierupski
National Commodity Specialist Division