The tariff classification of a baking ingredient from Canada

NY L81140 December 8, 2004 CLA-2-21:RR:NC:2:228 L81140 CATEGORY: Classification TARIFF NO.: 2106.90.8200 Mr. Bob Forbes R.O.E. Logistics 660 Bridge Street Montreal, Quebec H3K 3K9 Canada RE: The tariff classification of a baking ingredient from Canada Dear Mr. Forbes: In your letter dated November 25, 2004, on behalf of Barry Callebaut Canada, you requested a tariff classification ruling. Product no. LSH 8953 is described as butterscotch flavored chips, used as an ingredient in cookies. The chips are said to be composed of approximately 53 percent sugar, 26 percent vegetable fat and oil, 5 percent each of lactose (99 percent pure), whey powder, non fat dry milk, and buttermilk, and less than one percent each of lecithin, butterscotch essence, butterfat, and caramel. The applicable subheading for this product will be 2106.90.8200, 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…other. 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