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NY A87432



October 8, 1996

CLA-2-20:RR:NC:2:228 A87432

CATEGORY: CLASSIFICATION

TARIFF NO.: 2008.80.0000, 2008.99.2000, 2106.90.9400, 2106.90.9500, 2106.90.9700

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

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

Dear Mr. Bernard:

In your letter dated September 10, 1996, you requested a tariff classification ruling.

Ingredients breakdowns for five products were submitted with your letter. DICF Tropical Fruit Flavoured Marble consists of 32-36 percent water, 30-34 percent granulated sugar, 22-26 percent glucose syrup, 3-5 percent modified starch, 1-3 lemon juice concentrate, and less than one percent each of artificial flavor, color, potassium sorbate, and sodium citrate. Traditional Red Raspberry Marble contains 25-29 percent granulated sugar, 24-28 percent water, 22-26 percent glucose syrup, 17-21 percent raspberry, 3-5 percent modified starch, and less than one percent each of artificial and natural flavor, citric acid, potassium sorbate, and color. DICF Licorice Marble is made from 34-38 percent water, 20-24 percent granulated sugar, 17-21 high fructose corn syrup, 13-17 glucose syrup, 2-4 percent modified starch, 1-3 percent caramel color, 1-2 percent flavors, and less than one percent each of potassium sorbate, color, citric acid, and sodium benzoate. DICF Red Raspberry Marble #1 contains 33-37 percent raspberry, 26-30 percent glucose syrup, 17-21 granulated sugar, 15-19 percent high fructose corn syrup, and less than one percent each of locust bean gum, natural and artificial flavor, water, sodium benzoate, sodium citrate, and color. DICF Strawberry Marble #1 consists of 36-40 strawberry, 28-32 percent granulated sugar, 18-22 percent water, 9-13 percent glucose syrup, and less than one percent each of locust bean gum, carboxymethyl cellulose, potassium sorbate, tartaric acid, citric acid, and color. The products will be put up in corrugated boxes weighing 25 kilograms, net weight, for industrial use as ice cream toppings.

The applicable subheading for the DICF Strawberry Marble #1, will be 2008.80.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for fruit...otherwise prepared or preserved... strawberries. The rate of duty will be 13.3 percent ad valorem.

The applicable subheading for the DICF Red Raspberry Marble #1 will be 2008.99.2000, HTS, which provides for fruit... otherwise prepared or preserved... other...berries...other. The rate of duty will be 6.2 percent ad valorem.

The ingredients breakdowns you submitted indicate the DICF Tropical Fruit Flavoured Marble will contain over 10 percent cane or beet sugar, by dry weight, and may contain over 65 percent sugar. When containing over 65 percent sugar, the applicable subheading will be 2106.90.9400 HTS, which provides for food preparations not elsewhere specified or included...other... other...articles containing over 65 percent by dry weight of sugar described in additional U.S. note 2 to chapter 17...other. The rate of duty will be 32.2 cents per kilogram plus 9.5 percent ad valorem. When containing over 10 percent and up to 65 percent, and 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, 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 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 2106.90.9700, HTS, and dutiable at the rate of 32.2 cents per kilogram plus 9.5 percent ad valorem.

The applicable subheading for the Traditional Red Raspberry Marble and DICF Licorice Marble, if imported in quantities that fall within the limits described in additional U.S. note 8 to chapter 17, will be 2106.90.9500, 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 ad valorem. If the quantitative limits of additional U.S. note 8 to chapter 17 have been reached, the products 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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