The tariff classification of a cookie icing from Canada

NY I89268 March 4, 2003 CLA-2-21:RR:NC:2:228 I89268 CATEGORY: Classification TARIFF NO.: 2106.90.9997 Mr. Bob Forbes R.O.E. Logistics 474 McGill Street Montreal, Quebec H2Y 2H2 Canada RE: The tariff classification of a cookie icing from Canada Dear Mr. Forbes: In your letters dated November 4, 2002 and December 2, 2002, on behalf of Barry Callebaut, Quebec, Canada you requested a tariff classification ruling. An ingredients breakdown was submitted with your first letter. A sample and information concerning the product’s usage was provided in your December letter. The sample was forwarded to the U.S. Customs laboratory for analysis. Product no. LSH 7757 is described as a white compound coating imported in liquid form in 50-pound pails. The sample was in the form of a hard, white-colored block of material. Your letter and the specification sheet state the good is composed of 65.01 percent sugar, 28.35 percent vegetable fat, 6.08 percent calcium carbonate, and less than one percent each of soy lecithin and vanilla powder. Laboratory analysis determined the product contained 64.5 percent cane sugar, on a dry weight basis. The additional information you provided indicates that LSH 7757 will be imported in pails in a rigid condition, and must be melted by the purchaser prior to use as a cookie icing. Other than melting, LSH 7757 will not be processed in any other manner. It will not be mixed with or added to any other ingredients. 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 646-733-3029. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division