The tariff classification of a food preparation from Canada

NY L87549 September 20, 2005 CLA-2-21:RR:NC:N2:228 L87549 CATEGORY: Classification TARIFF NO.: 2106.90.9998 Ms. Jodi Latner Livingston International Trade Services, Inc. 3556 Lakeshore Road Buffalo, NY 14219 RE: The tariff classification of a food preparation from Canada Dear Ms. Latner: In your letters dated August 16, 2005 and September 12, 2005, on behalf of Burnbrae Farms Ltd., Ontario, Canada, you requested a tariff classification ruling. Ingredients breakdowns accompanied your first letter. Egg Creations are food preparations for human consumption, in four varieties – Original, Garden Vegetable, Chive & Cheese, and Southwestern Formula. The principle ingredients in all are liquid albumin (87 to 95 percent), fish oil (3 percent), beta carotene, mono and diglycerides, lutein, and gum (less than one percent, each). Other ingredients, depending on variety, include vegetables, salt, cheese, vitamins, color, and flavor. The ingredients are blended, pasteurized, packaged in 500-milliliter containers, and imported in refrigerated condition. The applicable subheading for these Egg Creations products will be 2106.90.9998, Harmonized Tariff Schedule of the United States (HTS), which provides for food preparations not elsewhere specified or included…other… 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