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NY 817708

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January 18, 1996

CLA-2-18:RR:NC:FC:228 817708

CATEGORY: CLASSIFICATION

TARIFF NO.: 1806.90.5500; 1806.90.5900; 1901.90.5600; 1901.90.5800; 2103.90.8000; 2106.90.9997

Mr. David Moll
Livingston International, Inc.
360 Delaware Avenue
Buffalo, NY 14202

RE: The tariff classification of prepared foods from Canada

Dear Mr. Moll:

In your letter dated December 13, 1995, on behalf of Nealanders International, Inc., Etobicoke, Ontario, Canada, you requested a tariff classification ruling.

Ingredients breakdowns for five items were submitted with your letter. The product identified as a "Chocolate Drink Mix" is a powder, put up for retail sale in a 500-gram can. The stated ingredients are 72.89 percent sugar, 23 percent cocoa powder, 1.6 percent lecithin, 1.45 percent dextrose, one percent salt, and .06 percent vanillin. "Vanilla Instant Pudding," packed in 92-gram packets, consists of 57.56 percent sugar, 18.9 percent modified corn starch, 16.72 percent dextrose, 2.95 percent tetrasodium pyrophosphate, 1.5 percent disodium phosphate, one percent vegetable oil, and less than one percent each of salt, flavor, colors, and other ingredients. "Sun Pops" and "Naks Pop 2" are flavored and colored oils, put up in 2-ounce packets. Both consist of 99.81 percent oil (sunflower oil in the former, coconut oil in the latter), and less than one percent each of artificial butter flavor and beta carotene. "Lottie Dottie Pops" are liquid "freeze pops," imported in fluid form, in clear, flat, flexible plastic film pouches holding 27 milliliters. The stated ingredients are 82.66 percent water, 12.67 percent invert sugar, 3.95 percent glucose, and less than one percent each of citric acid, colors and flavors, propylene glycol, potassium sorbate, sodium benzoate, and other ingredients.

The applicable subheading for the chocolate drink mix, if imported in quantities that fall within the limits described in additional U.S. note 8 to chapter 17, will be 1806.90.5500, Harmonized Tariff Schedules of the United States (HTS), which provides for chocolate and other food preparations containing cocoa...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 5.8 percent 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 1806.90.5900, HTS, and dutiable at the rate of 41.6 cents per kilogram plus 6.7 percent ad valorem.

The applicable subheading for the Vanilla Instant Pudding, if imported in quantities that fall within the limits described in additional U.S. note 8 to chapter 17, will be 1901.90.5600 Harmonized Tariff Schedules of the United States (HTS), which provides for food preparations of flour, meal, starch or malt extract...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 percent 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 1901.90.5800, HTS, and dutiable at the rate of 26.5 cents per kilogram plus 9.5 percent ad valorem.

The applicable subheading for the Sun Pops and Naks Pop 2 will be 2103.90.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for mixed condiments and mixed seasonings...other. The rate of duty will be 7.1 percent ad valorem.

The applicable subheading for the Lottie Dottie Pops 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 8.8 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 the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Stanley Hopard at 212-466-5760.

Sincerely,

Roger J. Silvestri
Director

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See also:

• Tariff No.: 1806.90.55 - Chocolate and preps w/cocoa, nesoi, o/10% by dry wt of sugar, described in add US note 3 to Ch.17: subj to Ch17 US note 8, not GN15
• Tariff No.: 1806.90.59 - Chocolate and preps w/cocoa, nesoi, o/10% by dry wt of sugar, described in add US note 3 to Ch.17: not subj to Ch17 US note 8, not GN15
• Tariff No.: 1901.90.56 - Food preps of flour, etc., nesoi, o/10% by dry wt of sugar, described in add. US note 3 to chap. 17: subj. to add US note 8 to Ch.17
• Tariff No.: 1901.90.58 - Food preps of flour, etc., nesoi, o/10% by dry wt of sugar, described in add. US note 3 to chap. 17: not subj. to add US note 8 to Ch.17
• Tariff No.: 2103.90.80 - Mixed condiments and mixed seasonings, not described in add US note 3 to Ch. 21
• Tariff No.: 2106.90.99 - Food preparations not elsewhere specified or included, not canned or frozen