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NY A80430




March 4, 1996

CLA-2-20:RR:NC:FC:228 A80430

CATEGORY: CLASSIFICATION

TARIFF NO.: 2008.19.2000; 2106.90.9997

Ms. Kathryn L. Moss
Tower Group International, Inc.
128 Dearborn Street
Buffalo, NY 14207-1227

RE: The tariff classification of flavoring compounds from Canada

Dear Ms. Moss:

In your letters dated December 19, 1995 and February 15, 1996, on behalf of Embassy Food Specialties, Ltd., Etobicoke, Ontario, Canada, you requested a tariff classification ruling.

Samples and ingredients breakdowns were provided with your first letter. Additional information was submitted with your February correspondence. The samples were examined and disposed of. The products are viscous syrups and pastes, packed in 2.2-pound plastic jars or 10-pound plastic pails, used to flavor baked products, creams, fonds, and ice creams. Hazelnut Compound is said to be composed of 98 percent hazelnuts, and one percent each of mono and diglycerides and vanillin. Key Lime Compound contains 65 percent "lime preparation" (65 percent fructose, 30 percent limes, and 5 percent sugar, pectin, sodium benzoate, and water), 30 percent glucose, 4 percent citric acid, and one percent artificial flavor. Mandarin Compound consists of 48 percent glucose, 30 percent "orange preparation" (65 percent fructose, 30 percent oranges, and 5 percent sugar, pectin, sodium benzoate, and water), 13 percent natural orange extract, 7 percent fructose, and 2 percent citric acid.

The applicable subheading for the Hazelnut Compound will be 2008.19.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for fruit, nuts, and other edible parts of plants, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included...nuts...other...filberts. The general rate of duty will be 15.5 cents per kilogram.

The applicable subheading for the Key Lime Compound and the Mandarin Compound 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 general rate of duty will be 8.8 percent ad valorem.

Your inquiry does not provide enough information for us to give a classification ruling on The Irish Cream Compound and the Kirsch Compound. Your request for a classification ruling should include the chemical names for the natural and artificial flavors, and the percentage, by weight, of each component in the compounds. Additionally, please clarify if the term "extractives" is synonymous with "extract."

This ruling is being issued under the provisions of Part 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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