NY 0871476 - The tariff classification of flavorings and coatings from Canada - United States International Trade Commision Rulings

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NY 871476

March 3, 1992

CLA-2-18:S:N:N1:228

CATEGORY: CLASSIFICATION

TARIFF NO.: 1806.20.6000; 1806.20.8060; 2106.90.6099; 3302.10.1000

Mr. Mohan Thawani
Dickie Dee Ice Cream Ltd.
547 Notre Dame Ave.
Winnipeg, Manitoba Canada R3B 1S2

RE: The tariff classification of flavorings and coatings from Canada

Dear Mr. Thawani:

In your letter dated February 7, 1992, on behalf of Popsicle Industries Ltd., Burlington, Ontario, Canada, you requested a tariff classification ruling.

The articles are flavorings or coatings, used in the manufacture of ice cream products in the United States, that will then be exported to you for sale in Canada. Revello Ice Cream Coating is said to be a liquid compound coating, composed of coconut and/or hydrogenated vegetable oil, sugar, non-fat cocoa, lecithin, salt, and vanillin. Dickie Dee Space Jumbo Fudge Base is a powder consisting of non-fat cocoa, sugar, whey powder, malt extract, mono and diglycerides, carboxymethyl cellulose, guar gum, gum Karaya, carrageenan, locust bean gum, salt, propylene glycol alginate, vanillin, and color. Dickie Dee Grape Star Bar Flavor contains grape juice concentrate, water, color, and natural and artificial flavor. Dickie Dee Blue Raspberry Jumbo Space Jet Flavor is made from water, color, citric acid, and artificial flavor.

The applicable subheading for the Revello Ice Cream Coating will be 1806.20.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for chocolate and other food preparations containing cocoa...other preparations...in liquid, paste, powder, granular or other bulk form in containers or immediate packings of a content exceeding 2 kg... confectioner's coatings and other products (except confectionery) containing by weight not less than 6.8 percent non-fat solids of the cocoa bean nib and not less than 15 percent of vegetable fats other than cocoa butter. The duty rate will be 2.5 percent ad valorem.

The applicable subheading for Dickie Dee Space Jumbo Fudge Base will be 1806.20.8060, HTS, which provides for other food preparations containing cocoa...in liquid, paste, powder, granular or other bulk form in containers or immediate packings of a content exceeding 2 kg...other... subject to quotas established pursuant to section 22 of the Agricultural Adjustment Act, as amended...provided for in subheading 9904.60.60. The rate of duty will be 7 percent ad valorem.

Dickie Dee Grape Star Bar Flavor will be classified in subheading 2106.90.6099, HTS, which provides for food preparations not elsewhere specified or included...other...other...other. The rate of duty will be 10 percent ad valorem.

Dickie Dee Blue Raspberry Jumbo Space Jet Flavor will be classified in subheading 3302.10.1000, HTS, the provision for mixtures of odoriferous substances and mixtures (including alcoholic solutions) with a basis of one or more of these substances, of a kind used as raw materials in industry...of a kind used in the food or drink industries...not containing alcohol. The rate of duty will be 6 percent ad valorem.

Goods classifiable under subheadings 1806.20.6000, 1806.20.8060, 2106.90.6099, and 3302.10.1000, HTS, which have originated in the territory of Canada, will be entitled to a 1.5, 4.2, 6, and 3.6 percent ad valorem rate of duty, respectively, under the United States-Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations.

Your inquiry does not provide enough information for us to give a classification ruling on Revello Vanilla Flavor, Dickie Dee White Cherry Star Bar Flavor, Dickie Dee Cherry Jumbo Space Jet Flavor, and Dickie Dee Orange Star Bar Flavor. Your request for a classification ruling should include the name and CAS number for the chemicals in the artificial flavors.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director

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