The tariff classification of sugar-free confectionery ingredients from Canada

NY F89027 July 7, 2000 CLA-2-21:RR:NC:2:228 F89027 CATEGORY: Classification TARIFF NO.: 2106.90.9998 Ms. Darlene DiBernardo Deringer Logistics Consulting Group One Lincoln Blvd. Suite 225 Rouses Point, NY 12979 RE: The tariff classification of sugar-free confectionery ingredients from Canada Dear Ms. DiBernardo: In your letter dated June 26, 2000, on behalf of Barry Callebaut Inc., St. Albans, VT, you requested a tariff classification ruling. Samples and ingredients breakdowns accompanied your letter. The samples were examined and disposed of. VL17104 Renny 3 Sugar Free and VL17029 Renny 3 White are products imported in 450-pound blocks, and used by bakers and/or confectioners as an enrobing or molding material. Both are composed of approximately 55 percent maltitol (a synthetic sweetener), 8-9 percent calcium carbonate, 3 percent polydextrose, and less than one percent each of calcium caseinate, lecithin, condensed milk, and vanilla. Product VL17104 also contains approximately 32 percent vegetable oil, and less than one percent butter oil, and product VL17029 contains 27 percent cocoa butter, 5 percent butter oil, and less than one percent vanillin. The applicable subheading for these two products will be 2106.90.9998, Harmonized Tariff Schedule of the United States (HTS), which provides for food preparations not elsewhere specified or included…other…other…other. 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