The tariff classification of an food ingredient from Canada

NY J88121 September 10, 2003 CLA-2-21:RR:NC:2:228 J88121 CATEGORY: Classification TARIFF NO.: 2106.90.9400 Ms. Lisa Hickey PBB Global Logistics, Inc. 670 Young Street Tonawanda, NY 14150 RE: The tariff classification of an food ingredient from Canada Dear Ms. Hickey: In your letter dated August 20, 2003, on behalf of Dawn Food Products Canada, Ltd., Etobicoke, Canada, you requested a tariff classification ruling. Product no. 00645145 CRFDS ICG Roll and Dip #650, is a product in paste form, said to be composed of 68.4 percent 12x powdered sugar, 3.6 percent granulated sugar, 15-20 percent water, 5-10 percent maltodextrin, and less than 2 percent each of modified cornstarch, citric acid, glucose, gums, titanium dioxide, potassium sorbate, and natural and artificial flavors. The product will be imported in 560-pound fiber drums, and used as an icing for rolls and as a dip. The applicable subheading for this product will be 2106.90.9400, Harmonized Tariff Schedule of the United States (HTS), which provides for food preparations not elsewhere specified or included…other...other…articles containing over 65 percent by dry weight of sugar described in additional U.S. note 2 to chapter 17…other. The rate of duty will be 28.8 cents per kilogram plus 8.5 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