The tariff classification of an icing from New Zealand

NY F86226 May 9, 2000 CLA-2-21:RR:NC:2:228 F86226 CATEGORY: Classification TARIFF NO.: 2106.90.9997 Mr. Frank Solis Norman Kreiger, Inc. 5761 W. Imperial Highway Los Angeles, CA 90045 RE: The tariff classification of an icing from New Zealand Dear Mr. Solis: In your letters dated March 24 and April 18, 2000, on behalf of American Bakels, Silver Water, New South Wales, Australia, you requested a tariff classification ruling. A sample, submitted with your first letter, was examined and disposed of. Additional information, including an ingredients breakdown, accompanied your April correspondence. Pettinice RTR White Icing (Ready to Roll) is a product with a dough-like consistency, said to be composed of 80 percent icing sugar, 10 percent glucose, 5 percent water, 4 percent hydrogenated vegetable fat, and less than one percent each of gum tragacanth, carboxymethylcellulose, modified starch, titanium dioxide, acetic acid, glycerol, potassium sorbate, and butylated hydroxyanisole. The product is used as a covering for cakes, requiring only kneading and rolling to the desired size. It may also be used for molding icing flowers and other similar decorations. Pettinice RTR White Icing will be imported packed for retail sale in plastic pouches containing 750 grams, net weight. The applicable subheading for this product 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