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NY 813387




August 18, 1995

CLA-2-18:S:N:N7:228 813387

CATEGORY: CLASSIFICATION

TARIFF NO.: 1806.90.9000; 2106.90.8200; 2106.90.9997

Ms. Kathleen F. Kocsis
Tower Group International, Inc.
128 Dearborn Street
Buffalo, NY 14207-3198

RE: The tariff classification of bakers' supplies from Canada

Dear Ms. Kocsis:

In your letter dated July 31, 1995, on behalf of Embassy Food Specialties Ltd., Ontario, Canada, you requested a tariff classification ruling.

Ingredients breakdowns and six samples were submitted with your letter. The samples were examined and disposed of. The products, called "fonds," are powders, to be combined with water, cream, and, in one case, flavoring, and serve as the stabilizing and/or flavoring component in the preparation of mousse cakes. "Universal (neutral) fond" is composed of 65 percent dextrose, 14 percent skim milk powder, 11 percent gelatin. 9 percent sugar, and 3 percent modified food starch. Chocolate fond contains 44 percent dextrose, 32 percent cocoa, 9 percent sugar, 4 percent skim milk powder, 2 percent modified starch, and one percent vanillin. Lemon fond contains 61 percent dextrose, 12 percent flavors, 9 percent gelatin, 9 percent sugar, 6 percent skim milk powder, 3 percent citric acid, and 2 percent modified starch. Orange fond consists of 52 percent dextrose, 21 percent flavors, 9 percent gelatin, 9 percent sugar, 6 percent skim milk powder, 3 percent citric acid, and 2 percent modified starch. Raspberry fond is made from 66 percent dextrose, 9 percent sugar, 9 percent gelatin, 6 percent skim milk powder, 3 percent flavors, 2 percent each of citric acid, modified starch, and color, and one percent each of raspberry juice and freeze dried fruit pieces. Strawberry fond is a blend of 68 percent dextrose, 9 percent gelatin, 6 percent skim milk powder, 3 percent flavors, 2 percent each of citric acid and modified starch, and one percent each of freeze dried fruit and color.

The applicable subheading for the chocolate fond will be 1806.90.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for chocolate and other food preparations containing cocoa...other...other...other. The rate of duty will be 6.8 percent ad valorem.

The applicable subheading for the universal (neutral) fond will be 2106.90.8200, HTS, which provides for food preparations not elsewhere specified or included...other...containing over 10 percent by weight of milk solids...other...other. The rate of duty will be 9.4 percent ad valorem.

The applicable subheading for the lemon, orange, raspberry and strawberry fond will be 2106.90.9997, 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.

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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