The tariff classification of a dessert topping from Canada

NY J89167 September 22, 2003 CLA-2-21:RR:NC:2:228 J89167 CATEGORY: Classification TARIFF NO.: 2106.90.9500; 2106.90.9700 Mr. Bob Forbes R.O.E. Logistics 660 Bridge Street Montreal, Quebec Canada H3K 3K9 RE: The tariff classification of a dessert topping from Canada Dear Mr. Forbes: In your letter dated July 31, 2003, on behalf of Barry Callebaut Canada, Inc., you requested a tariff classification ruling. An ingredients breakdown accompanied your letter. Additional information, and a sample, were submitted with a letter dated August 29, 2003 and a facsimile transmission dated September 18, 2003. The sample was examined and disposed of. Product no. 60592 Carma Topping is a product in the form of a viscous syrup containing fruit pieces. The product is said to be composed of 29.8 percent cranberries, 28.6 percent sugar, 27.8 percent glucose syrup, 12.5 percent water, and less than one percent each of acid, juice concentrate, gelling agent, acidity regulator, and preservative. It will be packed in bottles containing one kilogram, and used as a topping for ice cream, frozen yogurt, and other desserts. The applicable subheading for this product, if imported in quantities that fall within the limits described in additional U.S. note 8 to chapter 17, will be 2106.90.9500 Harmonized Tariff Schedules of the United States (HTS), which provides for food preparations not elsewhere specified or included…other… other…articles containing over 10 percent by dry weight of sugar described in additional U.S. note 3 to chapter 17… described in additional U.S. note 8 to chapter 17 and entered pursuant to its provisions. The rate of duty will be 10 percent ad valorem. If the quantitative limits of additional U.S. note 8 to chapter 17 have been reached, the product will be classified in subheading 2106.90.9700, HTS, and dutiable at the rate of 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