The tariff classification of a food coating preparation fromMexico

NY 869767 December 30, 1991 CLA-2-21:S:N:N1:228 CATEGORY: Classification TARIFF NO.: 2106.90.5040 Mr. Rick Boswell Sandra A. Ortiz, CHB P.O.Box 1505 Laredo, TX 78042 RE: The tariff classification of a food coating preparation from Mexico Dear Mr. Boswell: In your letter dated December 9, 1991, on behalf of Krom International, S.A., you requested a tariff classification ruling. Descriptive literature and a sample accompanied your letter. The sample was examined and disposed of. The product, P.B.G E- 22, Dehydrated Powdered White Pigment for Coating, is a white powder composed of 90.1 percent sugar, 3.5 percent sorbitol, 2.9 percent titanium dioxide, 2.9 percent corn starch, .3 percent poly vinyl pirrolidone, and .15 percent each of talc and sodium benzoate. The product is to be combined with additional sugar and water to make a syrup, which is then used to coat confections and other food products. P.B.G. E-22 will be packed in 40-kilogram, polyethylene-lined paper bags. The applicable subheading for this product will be 2106.90.5040, Harmonized Tariff Schedule of the United States (HTS), which provides for food preparations not elsewhere specified or included...other...subject to quotas established pursuant to Section 22 of the Agricultural Adjustment Act, as amended...provided for in heading 9904.50.40. The rate of duty will be 10 percent ad valorem. Inasmuch as there is no quota allocation under this subheading, the merchandise will be prohibited from entering the commerce of the United States. 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