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NY 807315




March 15, 1995

CLA-2-18:S:N:N7:228 807315

CATEGORY: CLASSIFICATION

TARIFF NO.: 1806.20.9900; 2008.19.9090; 2008.92.9094; 2106.90.9400

Ms. Ann Williams
Tower Group International, Inc.
205 West Service Road
Champlain, NY 12919-0218

RE: The tariff classification of bakers' supplies from Canada

Dear Ms. Williams:

In your letter dated February 22, 1995, on behalf of JLB Commodities, Franklin Square, NY, you requested a tariff classification ruling.

Ingredients breakdowns for four products were submitted with your letter. Choco Shine appears to be a brown, viscous liquid composed of sugar (over 10 percent, by dry weight), glucose, water, vegetable shortening, cocoa powder, salt, sodium alginate, artificial flavor, sorbitan, monosterate, and mono and di- glycerides. It will be packed in 30-pound pails or 15-pound jugs, and sold to grocery stores for use as a decorative topping for baked goods. White & Shine is similar in form, use, and packaging to the Choco Shine product, but is white in color. This item is composed of sugar (over 65 percent, by dry weight), glucose, water, vegetable shortening, salt, sodium alginate, titanium oxide, artificial flavor, sorbitan, monosterate, and mono and di-glycerides. Poppy Butter is composed of ground poppy seeds, water, fructose, glucose, salt, and sodium benzoate. This product is packed in 40-pound pails, and sold to bakeries, who apply the item to pastries, directly from the pail. Oven Proof Pastry Filling is packed and used in the same manner as the poppy product. The ingredients for this item are glucose or fructose, apples, fruits (the content varies, but could be raspberry, strawberry, fieldberry, tropical fruit, peach, or apricot), sugar (less than 10 percent), pectin, sodium benzoate, and artificial flavor and color.

The applicable subheading for the Choco Shine will be 1806.20.9900, 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...other...other. The general rate of duty will be 9.8 percent ad valorem.

The applicable subheading for the Poppy Butter will be 2008.19.9090, HTS, which provides for fruits, nuts, and other edible parts of plants, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter...not elsewhere specified or included...nuts, peanuts (ground nuts) and other seeds...other...other. The general rate of duty will be 26.3 percent ad valorem.

The applicable subheading for the Oven Proof Pastry Filling will be 2008.92.9094, HTS, which provides for fruits, nuts, and other edible parts of plants, otherwise prepared or preserved... other...mixtures...other...other. The general rate of duty will be 17.1 percent ad valorem.

The applicable subheading for the White & Shine will be 2106.90.9400, HTS, which provides for food preparations not elsewhere specified or included...other...other...articles containing over 65 percent by dry weight of sugar described in additional U.S. note 2 to chapter 17...other. The general rate of duty will be 33 cents per kilogram, plus 9.8 percent ad valorem.

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
New York Seaport

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