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NY 880117

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November 24, 1992

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 2106.90.5040

Mr. Aubrey Abrams
Gibbons Foods
95 Advance Road
Toronto, Ontario M8Z 2T2

RE: The tariff classification of a dessert mix from Canada

Dear Mr. Abrams:

In your letter dated October 28, 1992, you requested a tariff classification ruling.

The product is described as a "kosher gelatin mixture," composed of 90-93 percent sucrose, 3-5 percent carrageenan, and 2-7 percent flavor, color and acids. This product will be imported in 450-pound drums, to be repackaged in the United States into 3-ounce portions for retail sale.

The applicable subheading for the dessert mix will be 2106.90.5040, Harmonized Tariff Schedule of the United States (HTS), which provides for food preparations not elsewhere specified or included...other...subject to quotas established pursuant to Section 22 of the Agricultural Adjustment Act, as amended...provided for in heading 9904.50.40. The duty rate will be 10 percent ad valorem.

Goods classifiable under subheading 2106.90.5040, 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.

At this time, there is no quota allocation under subheading 9904.50.40, HTS. Accordingly, the dessert mix will not be permitted to enter the commerce of the United States.

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

Sincerely,

Jean F. Maguire
Area Director

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