The tariff classification of baking ingredients from Canada

NY E89248 February 4, 2000 CLA-2-21:RR:NC:2:228 E89248 CATEGORY: Classification TARIFF NO.: 2106.90.9997 Mr. Richard A. Rocco Livingston International, Inc. 27215 Northline Road Taylor, MI 48180 RE: The tariff classification of baking ingredients from Canada Dear Mr. Rocco: In your letters dated August 4, 1999 and October 21, 1999, on behalf of Lipton Monarch PMG, Rexdale, Ontario, Canada you requested a tariff classification ruling. Samples and ingredients breakdowns were submitted with your first letter. The samples were forwarded to the U.S. Customs laboratory for analysis. “Betrflakes” are flat, roughly rectangular-shaped articles, ranging in size from approximately 1/8-inch to ½-inch. Ingredients common to the four varieties (maple, apple, blueberry, and cherry) are icing sugar, sanding sugar, cottonseed-soybean oil blend, unbleached pastry flour, and lecithin. Depending on variety, other ingredients include fenugreek extract, cocoa powder, maple granules, malic acid, flavors, and colors. Laboratory analysis of the samples found the dry weight of cane or beet sugar was 63.8 percent for the maple flakes, 51.4 percent for the cherry flakes, 38.1 percent for the blueberry flakes, and 50.7 percent for the apple flakes. The Betrflakes will be imported in 50-pound containers and sold to bakeries, who will use them as flavoring and coloring ingredients in doughs or batters, or, after melting, as a “drizzle” or dip coating for pastries, and cakes. The applicable subheading for the maple, apple, blueberry, and cherry-flavored Betrflakes 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 6.4 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