HQ 082423: Tariff Classification of a Nougat Preparation

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

DEPARTMENT OF THE TREASURY
        U.S.                                             CUSTOMS
           SERVICE WASHINGTON. D.C

                                    HQ 082423
                                April 13 1989                    
          

CLA-2 CO:R:C:G 082423 JGH

CATEGORY:  Classification

TARIFF NO.:  2106.90.6097


Mr. A.M. Kirchmayr
6223 1/2 N. Charles St.
Baltimore, Maryland 21212

RE: Tariff Classification of a Nougat Preparation

Dear Mr. Kirchmayr:

     This is in reference to your letters of January 26, and April
7,  1988, concerning the tariff status of a nougat preparation from
West Germany.

FACTS:

     The nougat is described as a block material composed of 45
percent sugar and 45 percent hazelnuts and 8 percent cocoa butter
and cocoa mass.   It is used as a base material for fillings,
flavors, and coatings for confections and pastries.   Subsequent
to importation it is combined with other ingredients to make the
desired coating or fi~ling.

ISSUE:

     Whether the nougat preparation is classifiable as an other
food preparation in subheading 2106.90.6097, HTSUS.

LAW AND ANALYSIS:

     Under the former tariff law, the Tariff Schedules of the
United States (TSUS),  item 958.18 applied a quota to products of
this type which were classified in item 183.05, TSUS, which were
not retail packaged for consumers and contain over 10 percent by
weight of sugar.   The exceptions to this quota were cake
decorations or similar products which were used as imported and not
further processed subsequent to importation.

     Since this quota was considered a Department of Agriculture
provision, Customs consulted with reDresentatives Of Agriculture's
Sugar Group in interpreting it.   As a result the

 --2--

exceptions to the quota were broadened to include confectioner
specialty items: articles which are not imported principally for
extraction of their sugar content, and which do not compete as a
substitute for domestic sugar.

     In the explanatory notes to heading 2106 concerning food
preparations not elsewhere specified or included, note
21.06(B)(4) states that included in the provision are pastes
based on sugar containing added fat in relatively large
proportion and, sometimes, milk or nuts, not suitable for
transformation directly into sugar confectionery but used as
fi~ings, for chocolates, fancy biscuits, pies, cakes, etc.

HOLDING:

     This type of nougat preparation is classifiable under the
provision for other food preparations not elsewhere specified or
included in subheading 2106.90.6097, HTSUS, dutiable at 10
percent ad valorem and not subject to quota.

                               Sincerely, 
                               ~   ~ 
                               ,.~_,-~  _./~ . I,. Director

                                          ! 
                               john,--~rantRulings Division 
                               Commercial