The tariff classification of a caramel topping from Canada

NY K89234 September 23, 2004 CLA-2-21:RR:NC:2:228 K89234 CATEGORY: Classification TARIFF NO.: 2106.90.9997 Mr. Claude Jobin Select Marketing, Inc. 15 Gerard Avenue Candiac, QC J5R 3W9 Canada RE: The tariff classification of a caramel topping from Canada Dear Mr. Jobin: In your letters dated July 21, 2004 and September 1, 2004 you requested a tariff classification ruling. An ingredients breakdown accompanied your July letter. Additional information was provided in your September letter and in a facsimile transmission dated September 20, 2004. The product is described as a caramel topping, a soft, spreadable, paste-like material composed of approximately 50 percent maple syrup, 34 percent glucose, and 16 percent condensed milk. The topping will be packaged in foil-sealed ½-ounce cups for sale to restaurants. The applicable subheading for the caramel topping 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…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