The tariff classification of food ingredients from Canada

NY 873430 May 20, 1992 CLA-2-18:S:N:N1:228 CATEGORY: Classification TARIFF NO.: 1806.20.8060; 2106.90.5050; 2106.90.6099 Ms. Andrea C. Gonzalez C.J. Tower, Inc. 6730 Middlebelt Road Romulus, MI 48174-2039 RE: The tariff classification of food ingredients from Canada Dear Ms. Gonzalez: In your letter dated April 9, 1992, on behalf of Ice Cream Novelties, Burlington, Ontario, Canada, you requested a tariff classification ruling. Ingredients breakdowns for four items, and one sample, were submitted. The sample was forwarded to the U.S. Customs laboratory for analysis. The products are flavorings, coatings, and stabilizers used by dairies as ingredients in the production of water ice novelties. ICN Revello Coating is composed of coconut oil, sugar (over 10 percent), cocoa powder, the fat content of which is 10 percent, lecithin, salt, and vanillin. This product will be imported in steel drums containing 425 pounds, net weight. ICN Super Viscold Stabilizer and ICN Whip-it Stabilizer are white powders, the former packed in 75-pound plastic lined multi walled bags, the latter in 50-pound plastic lined boxes. Super Viscold Stabilizer is composed of sugar, guar gum, and carrageenan. Whip-it Stabilizer is made from sugar, locust bean gum., carrageenan, soy protein isolate, and sodium hexametaphosphate. Dickie Dee Blue Phantom Flavor consists of glucose solids, water, grape juice concentrate, artificial flavors, ethyl alcohol, salt, color, and sodium benzoate. Dickie Dee White Phantom Flavor contains glucose solids, water, grape juice concentrate, artificial flavors, ethyl alcohol, salt, and sodium benzoate. These two products will be packed in plastic pails containing 29.8 pounds, net weight. The applicable subheading for the ICN Revello Coating will be 1806.20.8060, Harmonized Tariff Schedule of the United States (HTS), 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...provided for in subheading 9904.60.60. The duty rate will be 10 percent ad valorem. The applicable subheading for ICN Super Viscold Stabilizer and ICN Whip-it Stabilizer will be 2106.90.5050, HTS, which provides for food preparations not elsewhere specified or included...other...subject to quotas established pursuant to Section 22 or the Agricultural Adjustment Act, as amended...provided for in subheading 9904.60.60. The rate of duty will be 10 percent ad valorem. The applicable subheading for Dickie Dee Blue Phantom Flavor and Dickie Dee White Phantom Flavor will be 2106.90.6099, HTS, which provides for food preparations not elsewhere specified or included...other... other...other. The rate of duty will be 10 percent ad valorem. Goods classifiable under subheadings 1806.20.8060, 2106.90.5050, and 2106.90.6099, HTS, which have originated in the territory of Canada, will be entitled to a 6 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