The tariff classification of chocolate donut icing and brownie icing from Canada.

NY 804525 December 6, 1994 CLA-2-18:S:N:N7:232 804525 CATEGORY: Classification TARIFF NO.: 1806.20.8095 Mr. D. J. Kosak Dawn Foods Canada Box 190 75-33rd Street East Saskatoon, Saskatchewan Canada S7K 3K7 RE: The tariff classification of chocolate donut icing and brownie icing from Canada. Dear Mr. Kosak: In your letter dated November 21, 1994 you requested a tariff classification ruling. Ingredients breakdowns were submitted for both products. The chocolate donut icing consists of fondant syrup, corn syrup, canola oil, icing shortening, cocoa powder 10/12%, water, D 204K, lecithin, salt, chocolate flavor, sorbic acid, potassium sorbate and citric acid. The brownie icing consists of polysorbate 60, fondant syrup, corn syrup, canola oil, icing shortening, cocoa powder 10/12%, water, D 204K, lecithin, salt, chocolate flavor and potassium sorbate. The applicable tariff provision for the icings will be 1806.20.8095, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for chocolate and other food preparations containing cocoa...other preparations in blocks or slabs weighing more than 2 kg or in liquid, paste, powder, granular or other bulk form in containers or immediate packings, of a content exceeding 2 kg...other...other...other. The general rate of duty will be 10 percent ad valorem. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport