CLA-2-20:RR:NC:2:228 F87143
Mr. Claude Schellenberger
Max Felchlin AG
Main Street 63
CH-6431 Schwyz/Switzerland
RE: The tariff classification of toppings from Switzerland.
Dear Mr. Schellenberger:
In your letter dated May 10, 2000, you requested a tariff classification ruling.
Samples, ingredients breakdowns, and pictorial literature were submitted with your letter. The samples were examined and disposed of. TO12E Raspberry Topping, TO15E Kiwi Topping, and TO10E Strawberry Topping, are colored, viscous, fluid products, ready to use as toppings for plated desserts, ice cream, milk shakes, etc. The Raspberry Topping, contains 36 percent sugar, 30 percent raspberry pulp, 19.40 percent water, 12 percent glucose syrup, 2 percent thickener. The Kiwi Topping contains 35 percent kiwi pulp, 33 percent sugar, 16.51 percent water, 12 percent glucose syrup, 2.55 percent thickener. The Strawberry topping contains 47 percent sugar, 27.7 percent water, 23 percent strawberry pulp, and 1.4 percent thickener. The toppings also contain less than one percent each of acidulant, preservatives, colors and natural fruit flavor. The toppings will be sold to food service industry professionals in 1-kg bottles, 6 bottles to a carton.
The applicable subheading for the TO12E Raspberry Topping will be 2008.99.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for fruit, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included...other...other...berries...other. The rate of duty will be 4.5 percent ad valorem.
The applicable subheading for the TO15E Kiwi Topping, will be 2008.99.9090, HTS, which provides for fruit, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included...other...other...other...other. The rate of duty will be 6 percent ad valorem.
The applicable subheading for the TO10E Strawberry Topping, will be 2106.90.9400, 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.
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 212-637-7065.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division