The tariff classification of food ingredient from Japan.

NY C80381 October 27, 1997 CLA-2-21:RR:NC:2:228 C80381 CATEGORY: Classification TARIFF NO.: 2106.90.9400, 2106.90.9500, 2106.90.9700 Brent Malloy Senba USA, Inc. 100 Pine Street, Suite 225 San Francisco, CA 94111 RE: The tariff classification of food ingredient from Japan. Dear Mr. Malloy: In your letters dated August 29,1997, and September 29, 1997, you requested a tariff classification ruling. The products are spray dried alcohol powders (rum, brandy, whisky, red wine, white wine, mirin, and sake) consisting of between 63-69 percent sugar, 28-32 percent alcohol, and 1-4 percent water. The powders are to be used as an ingredient in the manufacture of soup mix, seasoning mix, dessert mix, pudding, ice cream, jelly, jam, candy, chocolate, etc. The food ingredient will contain over 10 percent cane or beet sugar, by dry weight, and may contain over 65 percent sugar. When containing over 65 percent sugar, the applicable subheading will be 2106.90.9400 HTS, which provides for food preparations not elsewhere specified or included...other...other...articles containing over 65 percent by dry weight of sugar described in additional U.S. note 2 to chapter 17...other. The rate of duty will be 31.4 cents per kilogram plus 9.2 percent ad valorem. When containing over 10 percent and up to 65 percent, and imported in quantities that fall within the limits described in additional U.S. note 8 to chapter 17, the applicable subheading will be 2106.90.9500, 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 ad valorem. 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. 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, Robert B. Swierupski Director, National Commodity Specialist Division