NY 0874484 - The tariff classification of food flavorings from Canada - United States International Trade Commision Rulings

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NY 874484

May 29, 1992

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 1806.20.8060; 2106.90.6099

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

RE: The tariff classification of food flavorings from Canada

Dear Ms. Gonzalez:

In your letter dated May 6, 1992, on behalf of Ice Cream Novelties, Burlington, Ontario, Canada, you requested a tariff classification ruling.

Ingredients breakdowns for three products were submitted with your letter. Dickie Dee Chocolate Flavor Concentrate is a dry product composed of cocoa, sugar, malt powder, mono and diglycerides, guar gum, xanthan gum, polysorbate 80, and carrageenan. It will be imported in poly-lined multiwalled bags containing 22.7 kilograms, net weight, and used by dairies as a chocolate flavored stabilizer in the manufacture of frozen ice cream novelties. Dickie Dee Space Commander Green Fruity Flavor and Dickie Dee Space Commander White Cherry Flavor, imported in 15-kilogram plastic pails, are flavors used in the manufacture of frozen water ice novelties. The former consists of glucose solids, water, natural and artificial flavors, colors, propylene glycol, salt, citric acid, gum tragacanth, and sodium benzoate. The latter contains glucose solids, water, artificial flavor, propylene glycol, gum tragacanth, citric acid, and sodium benzoate.

The applicable subheading for the chocolate flavor concentrate will be 1806.20.8060, 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...other...subject to quotas established pursuant to section 22 of the Agricultural Adjustment Act, as amended...provided for in subheading 9904.60.60. The duty rate will be 10 percent ad valorem.

The applicable subheading for the green fruity flavor and the white cherry flavor will be 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.

Goods classifiable under subheadings 1806.20.8060 and 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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