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 809930 - NY 810074 > NY 810025

Previous Ruling Next Ruling
NY 810025



June 1, 1995

CLA-2-18:S:N:N7:228 810025

CATEGORY: CLASSIFICATION

TARIFF NO.: 1806.20.9900; 2106.90.9997

Ann Williams
Tower Group International, Inc.
205 West Service Road
Champlain, New York 12919

RE: The tariff classification of pastry decorating material from Canada.

Dear Ms. Williams:

In your letters dated April 6, 1995 and May 2, 1995, on behalf of JLB Commodities Inc., Franklin Square, New York, you requested a tariff classification ruling.

The products are described as ready to use, pastry decorating materials, packed in 50 lb. or 30 lb. pails or cartons, and 15 lb. jugs. Product no. 130RJ953, NU-Fond RTU, consists of 44 percent sugar, 25 percent dry glucose and/or dextrose, 2 percent of hydrogenated vegetable oil, salt, sodium alginate, titanium oxide, artificial flavor, sorbitan, monosterate, monoglyserides and diglycerides. Product no. 136RJ953, White Buttercreme consists of 48.6 percent sugar, 18.3 percent hydrogenated vegetable oil, 15.9 percent dry glucose and/or dextrose, 4.2 percent of corn starch, mono and diglycerides, salt, potassium sorbate, phosphoric acid and artificial flavor. Product no. 137RJ953, Chocolate Buttercreme, consists of 46.9 percent sugar, 17.5 percent dry glucose and/or dextrose, 14.5 percent hydrogenated vegetable oil, 5.0 percent cocoa powder (dutch 10/12) and 3.4 percent of corn starch, mono and diglycerides, salt, potassium sorbate, phosphoric acid, and artificial flavor.

The applicable subheading for the NU-Fond RTU and the White Buttercreme will be 2106.90.9997, 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 rate of duty will be 9.4 percent ad valorem.

The applicable subheading for the Chocolate Buttercreme 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 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 rate of duty will be 9.8 percent.

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

Previous Ruling Next Ruling

See also: