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NY I81048




May 10, 2002

CLA-2-18:RR:NC:SP:232 I81048

CATEGORY: CLASSIFICATION

TARIFF NO.: 1806.20.9500; 1806.20.9800; 2106.90.9500; 2106.90.9700

Mr. Eugene Daiski
Summar Foods Ltd.
2446 Cawthra Road, Bldg. #3, Unit #7
Mississauga, Ontario
Canada, L5A 3K6

RE: The tariff classification of Ice Cream Flavoring Syrups from Canada

Dear Mr. Daiski:

In your letter received on April 18, 2002, you requested a tariff classification ruling.

You submitted descriptive literature and product samples with your request. The merchandise in question is ice cream variegating or flavoring syrup. This product is a heavy syrup that will be imported in 55-pound pails or boxes and/or 200 pound drums. Samples of five flavors were sent. The syrup is intended to be used in the manufacture of ice cream.

The first flavor, Chocolate Variegate, Product ICB 7005, is said to contain 40-50 percent water, 30-40 percent sugar, 7-10 percent cocoa, 2-5 percent whey powder, 1-3 percent corn starch, and small amounts of flavor, colors, and stabilizers. The second product, Heavy Chocolate Syrup, Product ICB 7012, is stated to consist of 50-60 percent water, 20-30 percent cocoa, 10-16 percent sugar, and traces of stabilizers.

The third item, Product ICB 7001, Butterscotch Variegate, is stated to contain 35-45 percent water, 25-35 percent sugar, 15-23 percent glucose solids, 2-4 percent starch, 0.5-1.5 percent skim milk powder, 0.5-1 percent salt, and small amounts of flavor, colors, and stabilizers. The fourth item, Product ICB 7107, Butterscotch Variegate, is said to contain 35-45 percent water, 25-35 percent sugar, 10-18 percent glucose solids, 2-5
percent whey powder, 1-2 percent starch, 0.7-1.4 percent skim milk powder, 0.6-1 percent hydrogenated vegetable oil, and small amounts of salt, flavor, colors, and stabilizers. The last flavor under consideration, Product ICB 7109, Caramel Variegate, is stated to contain 20-30 percent water, 37-45 percent sugar, 25-33 percent glucose solids, 2-4.5 percent starch, 1-2 percent butter, and small amounts of salt, flavor, colors, and stabilizers

The applicable subheading for the Chocolate Variegate, Product ICB 7005 and the Heavy Chocolate Syrup, Product ICB 7012, if imported in quantities that fall within the limits described in additional U.S. note 8 to chapter 17, will be 1806.20.9500, Harmonized Tariff Schedule of the United States, Annotated, (HTSUSA), which provides for Chocolate and other food preparations containing cocoa: Other preparations in blocks, slabs or bars, weighing more than 2 kg or in liquid, paste, powder, granular or other bulk form in containers or immediate packings, of a content exceeding 2 kg: Other: Other: Other: Articles containing over 10 percent by dry weight of sugar described in additional U.S. note 3 to chapter 17: Described in additional U.S. note 8 to chapter 17 and entered pursuant to its provisions. The general rate of duty will be 10 percent ad valorem. If the quantitative limits of additional U.S. note 8 to chapter 17 have been reached, the product will be classified in subheading 1806.20.9800, HTS, and dutiable at the rate of 37.2 cents per kilogram plus 8.5 percent ad valorem.

The applicable subheading for the Product ICB 7001, Butterscotch Variegate, the Product ICB 7107, Butterscotch Variegate, and the Product ICB 7109, Caramel Variegate, if imported in quantities that fall within the limits described in additional U.S. note 8 to chapter 17, will be 2106.90.9500, Harmonized Tariff Schedule of the United States, Annotated, (HTSUSA), which provides for Food preparations not elsewhere specified or included: Other: Other: Articles containing over 10 percent by dry weight of sugar described in additional U.S. note 3 to chapter 17: Described in additional U.S. note 8 to chapter 17 and entered pursuant to its provisions. The general rate of duty will be 10 percent ad valorem. If the quantitative limits of additional U.S. note 8 to chapter 17 have been reached, the product will be classified in subheading 2106.90.9700, HTS, and dutiable at the rate of 28.8 cents per kilogram plus 8.5 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 John Maria at (646) 733-3031.

Sincerely,

Robert B. Swierupski
Director,

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