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NY C84154




February 23, 1998

CLA-2-21:RR:NC:2:228 C84154

CATEGORY: CLASSIFICATION

TARIFF NO.: 2106.90.9997

Glen Loyns
CSP Foods
Box 190
75-33rd Street East
Saskatoon, SK Canada S7K K

RE: The tariff classification of an icing from Canada.

Dear Mr. Loyns:

In your letter dated December 24, 1997, received by this office on Feb 3, 1998, you requested a tariff classification ruling. Additional information was received in facsimile transmissions dated February 5, 1998, and February 6, 1998.

The samples submitted with your December letter arrived in damaged condition. Additional samples, received under separate cover, were examined and disposed of. The product is a ready to use, white colored icing "dip" composed of 53-59 percent liquid sugar (67.5 brix), 26-32 percent icing sugar, 5-9 percent shortening (hydrogenated soybean oil and cottonseed oil), 2-5 percent canola oil, 2 percent glucose (83 brix), and less than 2 percent each of sorbitol, salt, natural and artificial flavors, potassium sorbate, xanthan gum, polysorbate 60 and citric acid. The icing will be packed in single-serving, foil-sealed plastic cups containing 1 ounce, net weight, and sold to fast-food restaurants, who will give them to their customers, when baked goods are purchased.

The applicable subheading for the icing will be 2106.90.9997, Harmonized Tariff Schedule of the United States (HTS), which provides for food preparations not elsewhere specified or included...other...other...other...containing sugar derived from sugar cane and/or sugar beets. The rate of duty will be 7.6 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,

Robert B. Swierupski
Director,

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