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April 15, 1999

CLA-2-21:RR:NC:2:228 E80383

CATEGORY: CLASSIFICATION

TARIFF NO.: 2106.90.9995

Ms. Elvira Pio
Gay Lea Foods Co-operative Limited
100 Clayson Road
Weston, Ontario Canada M9M 2G7

RE: The tariff classification of dessert toppings from Canada

Dear Ms. Pio:

In your letter dated March 30, 1999 you requested a tariff classification ruling.

Ingredients breakdowns and empty sample containers were submitted with your letter. The samples were examined and disposed of. The products are dessert toppings, identified as “Whipped Topping” and “Light Whipped Topping,” imported in frozen condition, packed for retail sale in plastic tubs bearing private label brands. The principle ingredients in the toppings are water, palm kernel oil, coconut oil, liquid or dry sugar (less than 10 percent, by dry weight), corn syrup solids, and fructose solids or high fructose corn syrup solids.

The applicable subheading for the frozen whipped toppings will be 2106.90.9995, Harmonized Tariff Schedule of the United States (HTS), which provides for food preparations not elsewhere specified or included...other...other...frozen. The rate of duty will be 7 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 212-637-7065.

Sincerely,

Robert B. Swierupski
Director,

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