The tariff classification of a food ingredient from Canada

NY K82420 February 4, 2004 CLA-2-21:RR:NC:2:228 K82420 CATEGORY: Classification TARIFF NO.: 2106.90.6400; 2106.90.6600 Ms. Sandra Triplett FedEx Trade Networks Transport & Brokerage, Inc. 6730 Middlebelt Road Romulus, MI 48174 RE: The tariff classification of a food ingredient from Canada Dear Ms. Triplett: In your letter dated January 6, 2004, on behalf of Gumperts Canada, you requested a tariff classification ruling. The product identified as “butterscotch mix” is said to be composed of 66 percent light brown sugar and 34 percent salted butter. It will be imported in 22-kilogram cartons, and used as an ingredient in the manufacture of cookies. The applicable subheading for the “butterscotch mix,” if imported in quantities that fall within the limits described in additional U.S. note 10 to chapter 4, will be 2106.90.6400, Harmonized Tariff Schedule of the United States (HTS), which provides for food preparations not elsewhere specified or included…other…other… containing over 10 percent by weight of milk solids…other, dairy products described in additional U.S. note 1 to chapter 4…described in additional U.S. note 10 to chapter 4 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 10 to chapter 4 have been reached, the butterscotch mix will be classified in subheading 2106.90.6600, HTS, and dutiable at the rate of 70.4 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