The tariff classification of food flavorings and stabilizers from Canada

NY 889188 November 22, 1993 CLA-2-18:S:N:N7:228 CATEGORY: Classification TARIFF NO.: 1806.20.8095; 2106.90.6597 Ms. Andrea C. Gonzalez Tower Group International, Inc. 6730 Middlebelt Road Romulus, MI 48174-2039 RE: The tariff classification of food flavorings and stabilizers from Canada Dear Ms. Gonzalez: In your letter dated July 23, 1993, on behalf of Ice Cream Novelties, Burlington, Ontario, Canada, you requested a tariff classification ruling. Ingredients breakdowns and two samples were submitted with your letter. The samples were forwarded to the U.S. Customs laboratory for analysis. DD Chocolate Concentrate is a brown powder said to be composed of 70 percent cocoa, 10 percent powdered malt, 9 percent sugar, 5 percent stabilizers (guar gum, xanthan gum, and carrageenan), 5 percent mono and diglycerides, and less than one percent polysorbate 80. Laboratory analysis found the actual sugar content of this product to be 9.1 percent. DD Chocolate Concentrate will be packaged in 22.7-kilogram poly-lined bags, and used by dairies as a flavor and stabilizer in the manufacture of frozen novelties. DD Viscold Concentrate is a white powder said to contain 85 percent guar gum, 10 percent sugar, and 5 percent carrageenan. Analysis of this sample found the actual sugar content to be 9.9 percent. DD Viscold Concentrate will be packed in 34-kilogram poly-lined bags, and used by dairies as a stabilizer for frozen water ice novelties. The applicable subheading for the DD Chocolate Concentrate will be 1806.20.8095, 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...other. The duty rate will be 10 percent ad valorem. The applicable subheading for the DD Viscold Concentrate will be 2106.90.6597, 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 10 percent ad valorem. Goods classifiable under subheadings 1806.20.8095 and 2106.90.6597, HTS, which have originated in the territory of Canada, will be entitled to a 5 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