The tariff classification of a gelatin dessert mix fromCanada

NY 864732 July 29, 1991 CLA-2-21:S:N:N1:228 CATEGORY: Classification TARIFF NO.: 2106.90.2020 Mr. David M. Murphy Grunfeld, Desiderio, Lebowitz & Silverman 12 East 49th Street New York, NY 10017 RE: The tariff classification of a gelatin dessert mix from Canada Dear Mr. Murphy: In your letter dated July 22, 1991, on behalf of Lantic Sugar Limited, Montreal, Quebec, Canada, you requested a tariff classification ruling. A sample and ingredients breakdown were submitted with earlier correspondence. The sample was examined and disposed of. The product is a red powder said to be composed of 86.56 percent sugar, 9 percent gelatin, 1.43 percent adipic acid, and less than one percent each of sodium citrate, fumaric acid, salt, artificial raspberry flavor, and food coloring. The mix is complete, requiring only the addition of boiling water, cold water, and chilling, to product a firm-set gelatin dessert. Importations may be in bulk, one metric ton units, or packaged for retail sale. The applicable subheading for the gelatin dessert mix will be 2106.90.2020, Harmonized Tariff Schedule of the United States (HTS), which provides for food preparations not elsewhere specified or included...other...of gelatin...containing sugar derived from sugar cane or sugar beets. The duty rate will be 6 percent ad valorem. Goods classifiable under subheading 2106.90.2020, HTS, which have originated in the territory of Canada, will be entitled to a 4.2 percent ad valorem rate of duty under the United States-Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 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