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NY A84075



June 25, 1996

CLA-2-18:RR:NC:FC:228 A84075

CATEGORY: CLASSIFICATION

TARIFF NO.: 1806.20.9900, 1901.90.4200, 1901.90.4300, 2008.99.1890, 2106.90.9500, 2106.90.9700

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

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

Dear Mr. Bernard:

In your letter dated May 22, 1996, you requested a tariff classification ruling.

Ingredients breakdowns were submitted with your letter. DICF Chocolate Flavored Fudge Marble is made from 46-54 percent fructose, 28-33 percent water, 4-12 percent cocoa powder, 5-8 percent whey powder, 2-6 percent canola oil, and less than one percent each of lecithin, potassium sorbate, sorbic acid, salt, pectin, flavor, and caramel color. The Blueberry Topping #786 consists of 31-35 percent water, 33-37 percent blueberries, 12-16 percent granulated sugar, 9-11 percent glucose syrup, 1-3 percent flavor, 1-3 percent modified corn starch, and less than one percent each of citric acid, sodium benzoate, sodium citrate, xanthan gum, and locust bean gum. DICF Butterscotch Marble contains 29-38 percent water, 28-32 percent yellow sugar, 15-19 percent glucose syrup, 14-18 percent sweetened condensed milk, 2-6 percent granulated sugar, and less than one percent each of butter, lecithin, sorbic acid, xanthan gum, salt, caramel color, and flavor. DICF English Toffee Marble consists of 30-34 percent water, 25-29 percent sweetened condensed milk, 16-20 percent glucose syrup, 10-14 percent granulated sugar, 4-8 percent glucose solids, 3-5 percent skim milk powder, and less than one percent each of mono and diglycerides, salt, carrageenan gum, disodium phosphate, flavor, color, potassium sorbate, and sodium bicarbonate. The products will be imported in corrugated boxes or plastic pails containing between 32.6 and 59.3 pounds, net weight, as ice cream toppings for industrial use.

The applicable subheading for the DICF Chocolate Flavored Fudge Marble will be 1806.20.9900, Harmonized Tariff Schedule of the United States (HTS), which provides for chocolate and other food preparations containing cocoa...other preparations in blocks, slabs or bars, weighing more than 2 kg or in liquid, paste, powder, granular or other bulk form in containers or immediate packings, of a content exceeding 2 kg (con.)...other... other...other. The rate of duty will be 9.5 percent ad valorem. The applicable subheading for the DICF English Toffee Marble, if imported in quantities that fall within the limits described in additional U.S. note 10 to chapter 4, will be 1901.90.4200, HTS, which provides for food preparations of goods of headings 0401 to 0404, not containing cocoa powder or containing cocoa powder in a proportion by weight of less than 10 percent, not elsewhere specified or included...other...dairy products described in additional U.S. note 1 to chapter 4 ...dairy preparations containing over 10 percent by weight of milk solids...described in additional U.S. note 10 to chapter 4 and entered pursuant to its provisions. The rate of duty will be 16 percent ad valorem. If the quantitative limits of additional U.S. note 10 to chapter 4 have been reached, this product will be classified in subheading 1901.90.4300, HTS, and dutiable at $1.156 per kilogram plus 15.2 percent ad valorem.

The applicable subheading for the Blueberry Topping #786 will be 2008.99.1890, Harmonized Tariff Schedule of the United States (HTS), which provides for fruit, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included...other...berries...blueberries ...other. The rate of duty will be 3.1 percent ad valorem.

The applicable subheading for the DICF Butterscotch Marble, 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.

Your inquiry does not provide enough information for us to give a classification ruling on the almonds. Your request for a classification ruling for the almonds should include a sample of the product, and a complete description of the manufacturing process (i.e. Have the almonds been roasted, chopped? etc.).

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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