NY 0874438 - The tariff classification of creme fondant from Canada. - United States International Trade Commision Rulings

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NY 874438
May 20, 1992

CLA-2-17:S:N:N1:232-874438

CATEGORY: CLASSIFICATION

TARIFF NO.: 1704.90.6050

Mr. Andrew N. Tzakis
White Stokes Company, Inc.
Factory: 3615 So. Jasper Place
Chicago, Illinois 60609

RE: The tariff classification of creme fondant from Canada.

Dear Mr. Tzakis:

In your letter dated May 11, 1992 you requested a tariff classification ruling.

Information was submitted with your original request dated April 21, 1992. The subject merchandise is stated to contain approximately 90 percent cane or beet sugar, approximately 10 percent corn syrup and some moisture. The product is in paste form and will be imported in 50 pound cartons or plastic pails. The creme fondant will be used by bakers who mix the product with water, simple syrup, shortening and flavorings prior to application on baked goods.

The applicable subheading for the creme fondant will be 1704.90.6050, Harmonized Tariff Schedule of the United States (HTS), which provides for sugar confectionery...not containing cocoa...other...other...other...other. The duty rate will be 12.2 percent ad valorem.

Goods classifiable under subheading 1704.90.6050, HTS, which have originated in the territory of Canada, will be entitled to a 7.3 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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