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NY F88707





June 29, 2000

CLA-2-21:RR:NC:2:228 F88707

CATEGORY: CLASSIFICATION

TARIFF NO.: 2106.90.9997

Mr. D.A. Platt
Maida Foods Corporation
31 Gaudaur Road. C-1
Woodbridge, Ontario Canada L4L 3S8

RE: The tariff classification of dessert products from Canada

Dear Mr. Platt:

In your undated letter, received by this office on June 21, 2000, you requested a tariff classification ruling.

Ingredients breakdowns and samples of the packaging for five products were submitted with your letter. Maida brand Natural De-Light products are described as fat-free or low-fat puddings. They are ready-to-eat, imported in refrigerated condition, put up in packs of four 99-gram cups, 6-ounce individual packages, and one-liter and 10-liter pails. The principle ingredients for the Peanut Butter & Honey, Strawberry Sunsation, and Vanilla Madagascar flavors are water (83-85 percent), powdered sugar and dextrose (6 percent), guar gum and xanthan (6 percent), and dried milk (2 percent). In addition, these three flavor varieties also contain less than one percent each of cornstarch, vanilla extract, and salt. Other ingredients, depending on variety, are peanut butter, honey, and strawberries.

The applicable subheading for the peanut butter, strawberry, and vanilla-flavored dessert products will be 2106.90.9997, Harmonized Tariff Schedule of the United States (HTS), which provides for food preparations not elsewhere specified or included otherothercontaining sugar derived from sugar cane and/or sugar beets.. The duty rate will be 6.4 percent ad valorem.

Your inquiry does not provide enough information for us to give a classification ruling on the Mint Chocolate Flake and Chocolate Silk flavors. Your request for a classification ruling should include a sample of each product. When this information is available, you may wish to consider resubmission of your request.

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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