HQ 955870 - Classification of sugar-coconut fat blend - United States International Trade Commision Rulings

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HQ 955870

December 16, 1994

CLA-2 CO:R:C:F 955870 JGH

CATEGORY: CLASSIFICATION

TARIFF NO.: 2106.90.5940; 9904.50.40

Mr. Patrick E. Mines
P. Mines Customs Service
P.O.Box 1197
Fort Erie, Ontario L2A 5Y2
Canada

RE: Classification of sugar-coconut fat blend

Dear Mr. Mines:

This is in reference to your inquiry concerning the classification and quota status of a sugar-coconut fat blend.

FACTS:

The blend would consist of 80 percent sugar and 20 percent coconut fat, with the ingredients being of U.S. origin. The function of the blend is to provide a creamy texture for an ice cream base. It would be imported in one ton tote bags and shipped in truckload quantities.

ISSUE:

Classification, under the Harmonized Tariff Schedule (HTSUS), of a sugar-coconut fat blend, imported in wholesale quantities.

LAW & ANALYSIS:

The Explanatory Notes to the HTSUS provide an interpretation of the HTSUS at the international level. The ENs to heading 2106 ( Food Preparations Not Elsewhere Specified or Included) indicate that pastes based on sugar, containing added fat in a relatively large proportion, along with other ingredients, are used in sugar confectioneries, pastry, and similar fillings. Since the blend in this case is of similar composition and used in the making of similar type foods, it would be similarly classified.

HOLDING;

A blend of 80 percent sugar and 20 percent coconut fat, imported in bulk quantities, and used as an ingredient in the making of finished food products, is classifiable under the provision for other food preparations not elsewhere specified or included, in subheading 2106.90.5940, HTSUS. The rate of duty, under NAFTA, if the requirements for an originating good of Canada are met, is 4 percent ad valorem.

In addition, as it contains over 65 percent by dry weight of sugar from sugar cane or sugar beets, not in retail packaging for immediate consumers, and to be further processed with other ingredients, the blend is subject to the quota restraints of subheading 9904.50.40, HTSUS.

Sincerely,

John Durant, Director
Commercial Rulings Division

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