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NY 807839

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March 30, 1995

CLA-2-21:S:N:N7:228 807839

CATEGORY: CLASSIFICATION

TARIFF NO.: 2106.90.9500; 2106.90.9700

Mr. Michael Dahm
Willson International Inc.
100 Riverrock Drive
Buffalo, N.Y. 14207

RE: The tariff classification of whipped non-dairy topping from Canada.

Dear Mr. Dahm:

In your letters dated January 13, 1995 and March 7, 1995, you requested a tariff classification ruling.

The product is described as an aqueous emulsion consisting of 59 percent water, 24 percent hydrogenated palm kernel oil, 15 percent sugar, 1 percent vegetable emulsifiers, 1 percent vegetable stabilizers, and less than one percent each of vegetable color and artificial flavor. After whipping to optimum volume, it will be used for topping and filling cakes, pies and desserts. It will be put up in 1 liter Tetra Brik cartons, 12 per shrink wrapped tray, for sale to retail and wholesale bakeries and the food service industry.

The applicable subheading for the non-dairy whipped topping, if imported in quantities that fall within the limits described in additional U.S. note 8 to chapter 17, will be 2106.90.9500 Harmonized Tariff Schedules of the United States (HTS), which provides for food preparations not elsewhere specified or included...other...other...articles containing over 10 percent by dry weight of sugar described in additional U.S. note 3 to chapter 17...described in additional U.S. note 8 to chapter 17 and entered pursuant to its provisions. The rate of duty will be 10% ad valorem. If the quantitative limits of additional U.S. note 8 to chapter 17 have been reached, the product will be classified in subheading 2106.90.9700, HTS, and dutiable at the rate of 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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See also:

• Tariff No.: 2106.90.95 - Food preps, nesoi, n/o 10% milk solids, o/10% sugar, descr. in add US note 3 to Ch.17, subject to add US note 8 to Ch. 17, not GN15
• Tariff No.: 2106.90.97 - Food preps, nesoi, n/o 10% milk solids, o/10% sugar, descr. in add US note 3 to Ch.17, not subject to add US note 8 to Ch. 17, not GN15