United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1995 NY Rulings > NY 804357 - NY 804580 > NY 804525

Previous Ruling Next Ruling
NY 804525





December 6, 1994

CLA-2-18:S:N:N7:232 804525

CATEGORY: CLASSIFICATION

TARIFF NO.: 1806.20.8095

Mr. D. J. Kosak
Dawn Foods Canada
Box 190
75-33rd Street East
Saskatoon, Saskatchewan
Canada S7K 3K7

RE: The tariff classification of chocolate donut icing and brownie icing from Canada.

Dear Mr. Kosak:

In your letter dated November 21, 1994 you requested a tariff classification ruling.

Ingredients breakdowns were submitted for both products. The chocolate donut icing consists of fondant syrup, corn syrup, canola oil, icing shortening, cocoa powder 10/12%, water, D 204K, lecithin, salt, chocolate flavor, sorbic acid, potassium sorbate and citric acid. The brownie icing consists of polysorbate 60, fondant syrup, corn syrup, canola oil, icing shortening, cocoa powder 10/12%, water, D 204K, lecithin, salt, chocolate flavor and potassium sorbate.

The applicable tariff provision for the icings will be 1806.20.8095, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for chocolate and other food preparations containing cocoa...other preparations in blocks or slabs weighing more than 2 kg or in liquid, paste, powder, granular or other bulk form in containers or immediate packings, of a content exceeding 2 kg...other...other...other. The general rate of duty will be 10 percent ad valorem.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 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

Previous Ruling Next Ruling