The tariff classification of a dessert product from Canada.

NY 813634 September 14, 1995 CLA-2-21:S:N:N2:228 813634 CATEGORY: Classification TARIFF NO.: 1806.90.9000, 2106.90.9997 Ms. Z. Faber Milkkik Dairies Inc. 238 Davenport Road, Suite #204 Toronto, Ontario, Canada M5R 1J6 RE: The tariff classification of a dessert product from Canada. Dear Ms. Faber: In your letters dated June 12, 1995 and August 15, 1995 you requested a tariff classification ruling. An ingredient breakdown and samples accompanied your second letter. The samples were examined and disposed of. The product, Milkkik brand, ready to eat, "European style pudding" comes in two flavors. The "Belgian Chocolate" contains milk (80%), sugar (13%), glucose (4%), cocoa (2%), modified corn starch (1%), and less than 1 percent of sodium alginate. "Just Vanilla" contains milk (85%), sugar (9%), glucose (4%), modified corn starch (1.5%), and less than 1% each of sodium alginate, artificial vanilla flavor, and natural color. Examination of the samples revealed the chocolate flavor to be dark brown in color, and the vanilla flavored to be yellow. The product was found to be thick enough to briefly hold a plastic spoon in a vertical position, yet thin enough to be free-flowing, having occasional clumps, when the container is tipped. The dessert will be put up in two types of packaging, one designed for marketing to adults and the other for marketing to children. Both consist of a foil sealed plastic container holding 125 grams, net weight. The product designed for children, contains a non-edible suprise enclosed in a larger-sized lid. The applicable subheading for the vanilla dessert will be 2106.90.9997, Harmonized Tariff Schedule of the United States (HTS), which provides for food preparations not elsewhere specified or included...other...other...containing sugar derived from sugar cane and/or sugar beets. The rate of duty will be 9.4 percent ad valorem. The applicable subheading for the chocolate dessert will be 1806.90.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for chocolate and other food preparations containing cocoa...other...other...other. The rate of duty will be 6.8 percent ad valorem. Your inquiry does not provide enough information for us to give a classification ruling on the product that is packaged with a non-edible surprise enclosed in the lid designed for marketing to children. Your request for a classification ruling should include a complete description of each surprise including the materials, cost, weight and dimensions. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). Sincerely, Roger J. Silvestri Director National Commodity Specialist Division