The tariff classification of a surimi ingredient from Singapore.

NY B85880 June 4, 1997 CLA-2-21:RR:NC:2:228 B85880 CATEGORY: Classification TARIFF NO.: 2106.90.9500, 2106.90.9700 April J. Collier Nippon Express U.S.A., Inc. 18303 8th Avenue South Seattle, WA 98148 RE: The tariff classification of a surimi ingredient from Singapore. Dear Ms. Collier: In your letter dated May 19, 1997, on behalf of Westward Seafoods, Inc., you requested a tariff classification ruling. The sample submitted with your letter was examined and disposed of. The product, a white, granular blend of 50 percent sugar and 50 percent sorbitol, will be used as an ingredient in the production of artificial crab "surimi". The applicable subheading for the surimi ingredient, if imported in quantities that fall within the limits described in additional U.S. note 8 to chapter 17, will be 2106.90.9500 Harmonized Tariff Schedules of the United States (HTS), which provides for food preparations not elsewhere specified or included...other...other...other...articles containing over 10 percent by dry weight of sugar described in additional U.S. note 3 to chapter 17...described in additional U.S. note 8 to chapter 17 and entered pursuant to its provisions. The rate of duty will be 10 percent. If the quantitative limits of additional U.S. note 8 to chapter 17 have been reached, the product will be classified in subheading 2106.90.9700, HTS, and dutiable at the rate of 31.4 cents per kilogram plus 9.2 percent ad valorem. In addition, products classified in subheading 2106.90.9700, HTS, will be subject to additional duties based on their value, as described in subheadings 9904.17.49 to 9904.17.56, HTS. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Stanley Hopard at 212-466-5760. Sincerely, Gwenn Klein Kirschner Chief, Special Products Branch National Commodity Specialist Division