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NY I82233

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June 14, 2002

CLA-2-21:RR:NC:2:228 I82233

CATEGORY: CLASSIFICATION

TARIFF NO.: 2106.90.9500; 2106.90.9997

Mr. Glen Loyns
Dawn Food Products (Canada), Ltd.
Box 190 (75-33rd St. E.)
Saskatoon, SK S7K 3K7 Canada

RE: The tariff classification and status under the North American Free Trade Agreement (NAFTA), of an icing mix from Canada; Article 509

Dear Mr. Loyns:

In your letter dated May 22, 2002 you requested a ruling on the status of an icing mix from Canada under the NAFTA.

An ingredients breakdown and sample accompanied your letter. The sample was examined and disposed of. Royal Icing Mix is a white powder, said to be composed of 93-96 percent sugar, 2-3 percent maltodextrin, 1-2 percent corn syrup solids, and less than one percent each of dried egg white, gum arabic, calcium lactate, corn starch, lactic acid, sodium aluminum sulphate, cream of tartar, citric acid, sodium carboxymethylcellulose, locust bean gum, xanthan gum, dextrose, agar, and artificial flavor. The icing mix will be packed in a 10-ounce plastic film pouch, 24 pouches to a container, and sold to the manufacturer of a ready-to-assemble, retail packed ginger bread house kit. One pouch of icing mix will be placed inside the ginger bread house kit’s container.

All but five of the ingredients in the icing mix are products of the United States or Canada. The gum arabic and xanthan gum are products of France, the agar is a product of Germany, the calcium lactate is a product of Holland, and the locust bean gum is a product of Morocco. In Canada, the ingredients are mixed together according to the prescribed formula, and packed in pouches.

The applicable subheading for the icing mix, 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 Schedules of the United States (HTS), which provides for food preparations not elsewhere specified or includedotherotherarticles 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 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.

Each of the non-originating materials used to make the icing mix have satisfied the changes in tariff classification required under HTSUSA General Note 12(t)/21.14. The icing mix, when classified in subheading 2106.90.9500, HTS, will be entitled to a free rate of duty under the NAFTA upon compliance with all applicable laws, regulations, and agreements.

This ruling is being issued under the provisions of Part 181 of the Customs Regulations (19 C.F.R. 181).

This ruling letter is binding only as to the party to whom it is issued and may be relied on only by that party.

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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See also:

• Tariff No.: 2106.90.95 - Food preps, nesoi, n/o 10% milk solids, o/10% sugar, descr. in add US note 3 to Ch.17, subject to add US note 8 to Ch. 17, not GN15
• Tariff No.: 2106.90.97 - Food preps, nesoi, n/o 10% milk solids, o/10% sugar, descr. in add US note 3 to Ch.17, not subject to add US note 8 to Ch. 17, not GN15
• Tariff No.: 2106.90.99 - Food preparations not elsewhere specified or included, not canned or frozen