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NY A84071

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June 19, 1996

CLA-2-21:RR:NC:FC:228 A84071

CATEGORY: CLASSIFICATION

TARIFF NO.: 2106.90.9500, 2106.90.9700

Mr. James E. Bernard
CSP
RR3 Box 830
Montpelier, Vermont 05602

RE: The tariff classification of ice cream topping from Canada.

Dear Mr. Bernard:

In your letters dated March 7, 1996, and May 23, 1996, you requested a tariff classification ruling.

An ingredient breakdown by weight was submitted with your second letter. Rum & Butter Topping #1504 consists of between 45 and 49 percent glucose syrup, 22-26 percent yellow sugar, 10-14 percent water, 10-14 percent granulated sugar, 1-2 percent modified corn starch, and less than one percent each of whole milk powder, salt, color and flavor. The product will be put up in corrugated boxes containing 39.2 lbs., net weight. It is to be used as an ice cream topping by those in the food service industry.

The applicable subheading for the Rum & Butter topping, if imported in quantities that fall within the limits described in additional U.S. note 8 to chapter 17, the applicable subheading will be 2106.90.9500 Harmonized Tariff Schedules of the United States (HTS), which provides for food preparations not elsewhere specified or included...other...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. If the quantitative limits of additional U.S. note 8 to chapter 17 have been reached, the product will be classified in subheading 2106.90.9700, HTS, and dutiable at the rate of 32.2 cents per kilogram plus 9.5 percent ad valorem.

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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See also:

• Tariff No.: 2106.90.95 - Food preps, nesoi, n/o 10% milk solids, o/10% sugar, descr. in add US note 3 to Ch.17, subject to add US note 8 to Ch. 17, not GN15
• Tariff No.: 2106.90.97 - Food preps, nesoi, n/o 10% milk solids, o/10% sugar, descr. in add US note 3 to Ch.17, not subject to add US note 8 to Ch. 17, not GN15