The tariff classification of confectionery fillings from Canada

NY E84995 August 3, 1999 CLA-2-21:RR:NC:2:228 E84995 CATEGORY: Classification TARIFF NO.: 2106.90.9997 Mr. James A. Wiant CSP 23240 Chagrin Boulevard Beachwood, OH 44122 RE: The tariff classification of confectionery fillings from Canada Dear Mr. Wiant: In your letters dated June 17, 1999 and July 16, 1999 you requested a tariff classification ruling. Samples were submitted with your first letter, and ingredients breakdowns were provided with your July correspondence. The products, Caramel Filling #1507K and Mint Filling #1797, are in the form of thick, viscous, syrup-like articles imported in plastic pails weighing 20 and 40 pounds, and used directly from the container, without further processing, as centers in candies. Caramel Filling is brown in color, and is said to consist of 51-55 percent glucose, 12-15 percent sweetened condensed milk, 7-10 percent hydrogenated coconut oil, 6-8 percent water, 5-7.5 percent sugar, 4-7 percent brown sugar, and 2-4 percent sorbitol. Mint Filling is green in color, and composed of 62-68 percent glucose, 11-13 percent sugar, 8-11 percent hydrogenated coconut oil, 5-7 percent water, 4-6 percent sorbitol and 1-3 percent sweetened condensed milk. Other ingredients, present in quantities of less than one percent each, are salt, soya, lecithin, potassium sorbate, titanium dioxide, color, and flavor. The applicable subheading for these two products will be 2106.90.9997, Harmonized Tariff Schedule of the United States (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 7 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 212-637-7065. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division