CLA-2-21:RR:NC:2:228 C83456
Richard Callebaut
125 Larkspur Street
San Rafael, CA 94901
RE: The tariff classification of nougat cream from Belgium.
Dear Mr. Callebaut:
In your letter dated January 8, 1998, you requested a tariff
classification ruling.
An ingredients breakdown was submitted with your letter.
Nougat Cream, product no. 14050, consists of 41.33 percent sugar,
27.75 percent glucose syrup, 12.66 percent almonds, 8.89 percent
vegetable oil, 5.66 percent honey, 2.10 percent pistachios, 1.60
percent eggwhite, and less than one percent flavoring. The
nougat is put up in buckets of 5 or 25 kgs. The nougat will be
used to flavor chocolate, ice cream, confectionery centers, and
other dairy products.
The applicable subheading for the nougat cream, if imported
in quantities that fall within the limits described in additional
U.S. note 8 to chapter 17, will be 2106.90.9500, HTS, which
provides for food preparations not elsewhere specified or
included... other...other...other... articles containing over 10
percent by dry weight of sugar described in additional U.S. note
3 to chapter 17...described in additional U.S. note 8 to chapter
17 and entered pursuant to its provisions. The rate of duty will
be 10 percent ad valorem. If the quantitative limits of
additional U.S. note 8 to chapter 17 have been reached, the
product will be classified in subheading 2106.90.9700, HTS, and
dutiable at the rate of 30.5 cents per kilogram plus 9 percent ad
valorem. In addition, products classified in subheading
2106.90.9700, HTS, will be subject to additional duties based on
their value, as described in subheadings 9904.17.49 to
9904.17.56, HTS.
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 212-466-5760.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division