The tariff classification of food product from Canada

N049767 June 3, 2009 CLA-2-21:OT:RR:NC:N2:228 CATEGORY: Classification TARIFF NO.: 2106.90.9998 Ms. Wendy L. Burns Northern Customs Services P.O. Box 331 Lewiston, NY 14092 RE: The tariff classification of food product from Canada Dear Ms. Burns: In your letter dated January 19, 2009, on behalf of Skjodt-Barrett Foods Inc., Mississauga, Ontario, Canada, you requested a tariff classification ruling. An ingredients breakdown and a sample was submitted with your letter. The sample was forwarded to the U.S. Customs and Border Protection laboratory for analysis. No Sugar Added Caramel Bar Layer is a brown colored, thick, viscous, paste said to be composed of 75 perecent maltitol, 11.3 percent skim milk powder, 6.4 percent shortening, and less than one percent, each, of disodium phosphate duo hydrate, carrageenan, glycerin, cream, lecithin, salt, and natural flavorings. Laboratory analysis found the sample contained 9.26 percent milk solids. The product will be used as the caramel layer in the manufacture of energy bars, protein bars and nutrition bars. The applicable subheading for the No Sugar Added Caramel Bar Layer will be 2106.90.9998, Harmonized Tariff Schedule of the United States (HTSUS), which provides for food preparations not elsewhere specified or included other…other…other…other. The rate of duty will be 6.4 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