The tariff classification of dessert toppings from Canada

NY G81630 September 7, 2000 CLA-2-21:RR:NC:2:228 G81630 CATEGORY: Classification TARIFF NO.: 2106.90.9995 Ms. Elvira Pio Gay Lea Foods Co-operative Limited 100 Clayson Road Weston, Ontario, Canada M9M 2G7 RE: The tariff classification of dessert toppings from Canada Dear Ms. Pio: In your letter dated August 22, 2000 you requested a tariff classification ruling. Ingredients breakdowns and empty sample containers accompanied you letter. The samples were examined and disposed of. The products are frozen dessert toppings, packed for retail sale, identified as Whipped Topping Formula C, Extra Creamy Whipped Topping Formula D, and Fat Free Whipped Topping Formula E. The principle ingredients in all toppings are water, palm kernel oil, coconut oil, liquid sugar, corn syrup solids, and soy protein isolate. In addition, Whipped Topping contains fructose solids, the Extra Creamy product contains cream and nonfat milk solids, the Fat Free Topping contains inulin, and all contain trace amounts of colors, flavors, thickeners, stabilizers, preservatives, and other ingredients. The dry weight of cane or beet sugar is less than 10 percent. Milk and cream (Extra Creamy Topping) constitutes less than 10 percent by weight, and the butterfat content is less than 2.5 percent. The applicable subheading for these three products will be 2106.90.9995, Harmonized Tariff Schedule of the United States (HTS), which provides for food preparations not elsewhere specified or included…other…other…frozen. 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