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NY D82120

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October 16, 1998

CLA-2-21:RR:NC:2:228 D82120

CATEGORY: CLASSIFICATION

TARIFF NO.: 2106.90.6400; 2106.90.6600

Mr. David Stockwell
Frank R. Stockwell Limited
1608 The Queensway
Toronto, Ontario, M8Z 1W9

RE: The tariff classification of a food ingredient from Canada.

Dear Mr. Stockwell:

In your letter dated August 26, 1998, on behalf of Wild Flavours Inc., you requested a tariff classification ruling.

An ingredients breakdown was submitted with your request. The product is a sugar/butter oil mixture composed of 51 percent sugar and 49 percent butter oil. It will be imported frozen, in poly-lined cardboard boxes containing 25 kilograms, net weight, and used as an ingredient in the manufacture of ice cream and confectionery products.

The applicable subheading for the sugar/butter oil mixture, if imported in quantities that fall within the limits described in additional U.S. note 10 to chapter 4, will be 2106.90.6400, Harmonized Tariff Schedule of the United States, which provides for food preparations not elsewhere specified or included... other...containing over 10 percent by weight of milk solids... other, dairy products described in additional U.S. note 1 to chapter 4...described in additional U.S. note 10 to chapter 4 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 10 to chapter 4 have been reached, the product will be classified in subheading 2106.90.6600, HTS, and dutiable at the rate of 74.5 cents per kilogram plus 9 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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See also:

• Tariff No.: 2106.90.64 - Food preps, nesoi, o/10% by wt of milk solids, dairy prods, descr. in add US note 1 to Ch.4: subject to add US note 10 to Ch.4, not GN15
• Tariff No.: 2106.90.66 - Food preps, nesoi, o/10% by wt of milk solids, dairy prods, descr. in add US note 1 to Ch.4: not subject to Ch4 US note 10, not GN15