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NY A87434

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October 8, 1996

CLA-2-20:RR:NC:FC:228 A87434

CATEGORY: CLASSIFICATION

TARIFF NO.: 2008.92.9094, 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 accompanied your letter. DICF Orange Ice Pineapple consists of 22-26 percent dextrose, 19-23 percent sugar, 19-23 percent pineapple, 14-18 percent mandarin orange, 7-11 water, 2-3 percent modified starch, and less than one percent each of sodium benzoate, natural and artificial flavors, tartaric acid, colors, and gum karaya. DICF Exotic Fruit Solid Pack is made from 53-55 percent granulated sugar, 19-21 percent pineapple, 17-19 percent water, 4-6 percent glucose syrup, 1-2 percent natural and artificial flavor, and less than one percent each of pectin, citric acid, potassium sorbate, calcium chloride, and color. Traditional Butterscotch Marble is composed of 37-41 percent water, 28-32 percent granulated sugar, 19-23 percent glucose syrup, 3-5 percent whey powder, 2-4 percent skim milk powder, 2-4 modified starch, and less than one percent each of vegetable oil shortening (hydrogenated soybean and/or canola and palm and/or modified palm oils), salt, caramel color, sorbic acid, natural and artificial flavor, sodium citrate, carboxymethyl cellulose, color, and gum karaya. DICF Imitation Sour Cherry Marble is made from 45-49 percent water, 22-26 percent granulated sugar, 23-27 percent glucose syrup, 1-3 percent modified starch, 1 percent malic acid, and less than one percent each of artificial flavor, citric acid, sodium citrate, locust bean gum, carboxyl methyl cellulose, potassium sorbate, and color. The DICF Exotic Fruit Solid Pack and the Traditional Butterscotch Marble will be put up in corrugated boxes, and the DICF Imitation Sour Cherry Marble and DICF Orange Ice Pineapple will be put up in pails each containing 25 kilograms, net weight. The products are ice cream toppings for industrial use.

The applicable subheading for the DICF Orange Ice Pineapple will be 2008.92.9094 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...other, including mixtures other than those of subheading 2008.19...mixtures...other...other... other. The rate of duty will be 16.6 percent ad valorem.

The applicable subheading for the DICF Exotic Fruit Solid Pack 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.

The ingredients breakdown you submitted indicate the Traditional Butterscotch Marble will contain over 10 percent cane or beet sugar, by weight, and may contain over 65 percent sugar. When 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. When containing over 10 percent and up to 65 percent by dry weight of sugar, and 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.

The applicable subheading for the DICF Imitation Sour Cherry 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 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 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.

Your inquiry does not provide enough information for us to give a classification ruling on the DICF Peanut Butter Marble. Your request for a classification for this product should include a complete description of the manufacturing process and a sample.

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.: 2008.92.90 - Mixtures of fruit or other edible parts of plants, otherwise prepared or preserved, nesi (excluding tropical fruit salad)
• Tariff No.: 2106.90.94 - Food preps, nesoi, n/o 10% milk solids, o/65% sugar, descr. in add US note 2 to Ch.17, not subject to add US note 7 to Ch. 17, not GN15
• 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