NY 803165 - The tariff classification of icings from Canada - United States International Trade Commision Rulings

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NY 803165

October 24, 1994

CLA-2-21:S:N:N7:228 803165

CATEGORY: CLASSIFICATION

TARIFF NO.: 2106.90.6997

Mr. Norm Seegert
Norman G. Jensen, Inc.
P.O. Box 227
Rainer, MN 56668

RE: The tariff classification of icings from Canada

Dear Mr. Seegert:

In your letter dated October 14, 1994, on behalf of Dawn Foods Canada, Saskatoon, Saskatchewan, Canada, you requested a tariff classification ruling.

Photocopies of the container labels were submitted with your letter. The products are described as fully-prepared icings for donuts and sweet rolls, packed in containers holding 43 pounds, net weight. The icings need only be heated to 100-100 degrees Fahrenheit, and applied. Product no. 11001005, White Donut Icing, is composed of unstated quantities of sugar, water, corn syrup, agar, sodium benzoate, potassium sorbate, titanium dioxide, salt, citric acid, locust bean gum, and artificial flavor. Product no. 11001006, Maple Donut Icing, contains sugar, water, corn syrup, carmel color, artificial flavor, sodium benzoate, potassium sorbate, stearic acid, agar, salt, citric acid, pectin, guar gum, and sodium hexametaphosphate.

The applicable subheading for these two icings will be 2106.90.6997, Harmonized Tariff Schedule of the United States (HTS), which provides for food preparations not elsewhere specified or included...other...other...containing sugar derived from sugar cane and/or sugar beets. The duty rate will be 10 percent ad valorem.

Your inquiry does not provide enough information for us to give a classification ruling on the chocolate donut icing and the brownie icing. Your request for a classification ruling should include a complete ingredients breakdown, by weight, and the fat content of the cocoa powder.

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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