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NY A80431




March 4, 1996

CLA-2-21:RR:NC:FC:228 A80431

CATEGORY: CLASSIFICATION

TARIFF NO.: 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. Mango Compound consists of 68 percent "mango preparation" (65 percent fructose, 30 percent mango, and 5 percent sugar, pectin, sodium benzoate, and water), 30 percent glucose, and artificial flavor, water and citric acid. Peach Compound is composed of 65 percent "fruit preparation" (65 percent fructose, 30 percent peaches, and 5 percent sugar, pectin, sodium benzoate, and water), 30 percent glucose, and artificial flavor, water and citric acid. Pineapple Compound is 65 percent "pineapple preparation" (65 percent fructose, 30 percent pineapples, and 5 percent sugar, pectin, sodium benzoate, and water), 34 percent glucose, and one percent artificial flavor. Strawberry Compound is made from 40 percent glucose, 30 percent "strawberry preparation" (65 percent fructose, 30 percent strawberries, and 5 percent sugar, pectin, sodium benzoate, and water), 25 percent strawberry juice, 2 percent each natural flavor and artificial flavor, and one percent each citric acid and beet color.

The applicable subheading for the Mango, Peach, Pineapple, and Strawberry Compound will be 2106.90.9997, Harmonized Tariff Schedules 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 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 Rum Compound. Your request for a classification ruling should include the complete chemical name for the artificial and natural flavors, and the percentage, by weight, of each component in the compound.

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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