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NY 873407


May 12, 1992

CLA-2-21:S:N:N1:228

CATEGORY: CLASSIFICATION

TARIFF NO.: 2106.90.6099

Ms. Andrea Gonzalez
C.J. Tower, Inc.
6730 Middlebelt Road
Romulus, MI 48174-2039

RE: The tariff classification of flavorings from Canada

Dear Ms. Gonzalez:

In your letter dated April 9, 1992, on behalf of Ice Cream Novelties, Burlington, Ontario, Canada, you requested a tariff classification ruling.
Ingredients breakdowns for three items were submitted with your letter. The products are flavorings used by dairies in the manufacture of frozen water ice novelties, packed and imported in 12-kilogram plastic pails. Dickie Dee Grape Flavor consists of grape juice concentrate, propylene glycol, water, artificial flavors, ethyl alcohol, and colors. Dickie Dee Root Beer Flavor is composed of caramel color, water, propylene glycol, natural flavors, gum tragacanth, and colors. Dickie Dee Banana Flavor contains glucose solids, water, propylene glycol, artificial flavor, ethyl alcohol, colors, citric acid, and sodium benzoate.

The applicable subheading for these flavorings will be 2106.90.6099, Harmonized Tariff Schedule of the United States (HTS), which provides for food preparations not elsewhere specified or included...other... other...other. The duty rate will be 10 percent ad valorem.

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

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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