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NY I80897




June 27, 2002

CLA-2-21:RR:NC:2:228 I80897

CATEGORY: CLASSIFICATION

TARIFF NO.: 2106.90.9997

Ms. Michelle Cotton
CanAmera Foods
2190 South Service Road West
Oakville, Ontario, L6L 5N1

RE: The tariff classification of a non-dairy whipped topping from Canada.

Dear Ms. Cotton:

In your letter dated April 19, 2002, you requested a tariff classification ruling.

An ingredients breakdown, pictorial literature, and a sample were submitted with your letter. The sample was forwarded to the United States Customs laboratory for analysis. The product is a ready-to-whip dessert topping, in the form of a white creamy liquid, said to be composed of 69 percent water, 26 percent hydrogenated palm kernel oil, 3 percent sugar, 1 percent vegetable emulsifiers, 1 percent vegetable color, and artificial flavor. Laboratory analysis found the sample to contain 3.2 percent sucrose by dry weight. It will be imported in refrigerated condition packed in 4-liter bags, 4 bags in a box, for sale to food service and bakeries.

The applicable subheading for the non-dairy whipped topping will be 2106.90.9997, Harmonized Tariff Schedule of the United States (HTS), which provides for food preparations not elsewhere specified or included otherotherothercontaining sugar derived from sugar cane and/or sugar beets. The rate of duty will be 6.4 percent.

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 646-733-3029.

Sincerely,

Robert B. Swierupski
Director,

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