The tariff classification of a filling material from Canada

N011151 May 25, 2007 CLA-2-21:RR:E:NC:N2:228 CATEGORY: Classification TARIFF NO.: 2106.90.6400; 2106.90.6600 Ms. Sherri Comeau Barry Callebaut 2950 Nelson Street St-Hyacinthe, Quebec J2S 1Y7 Canada RE: The tariff classification of a filling material from Canada Dear Ms. Comeau: In your letter dated May 10, 2007 you requested a tariff classification ruling. An ingredients breakdown was provided with your ruling request. Item no. LSA294, Caramel Filling, is described as a product in liquid form, imported in non-retail packing, used as a cookie filling. The material is composed of approximately 44 percent sugar, 35 percent soybean oil, 10 percent whole milk powder, 8 percent nonfat dry milk, and less than one percent, each, of cocoa powder, palm oil, brown color, soya lecithin, and artificial and natural caramel aroma. The applicable subheading for this product, 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 (HTSUS), 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 product 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. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. This merchandise is subject to The Public Health Security and Bioterrorism Preparedness and Response Act of 2002 (The Bioterrorism Act), which is regulated by the Food and Drug Administration (FDA). Information on the Bioterrorism Act can be obtained by calling FDA at 301-575-0156, or at the Web site www.fda.gov/oc/bioterrorism/bioact.html. 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