United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 2004 NY Rulings > NY K81644 - NY K81690 > NY K81647

Previous Ruling Next Ruling
NY K81647




December 11, 2003

CLA-2-20:RR:NC:2:228 K81647

CATEGORY: CLASSIFICATION

TARIFF NO.: 2008.60.0040; 2008.60.0060; 2008.80.0000; 2106.90.9400

Ms. Lisa Thomas
PBB Global Logistics
670 Young Street
Tonawanda, NY 14150

RE: The tariff classification and status under the North American Free Trade Agreement (NAFTA), of pie fillings, donut glazes, and a pastry filling from Canada; Article 509

Dear Ms. Thomas:

In your letter dated December 4, 2003, on behalf of Dawn Foods Products Canada, Ltd., Etobicoke, Canada, you requested a ruling on the status of pie filling, pastry filling, and glazes from Canada under the NAFTA.

Ingredients breakdowns accompanied your letter. Samples, submitted with earlier correspondence, were examined and disposed of. Baker’s Select Cherry Pie Filling and Baker’s Select Strawberry Filling consist of whole pitted cherries or whole strawberries suspended in a thick, viscous, syrup. The cherry filling contains 65 percent cherries, 19.74 percent water, 10 percent high fructose corn syrup, 5 percent modified cornstarch, and less than one percent each of sodium benzoate, citric acid, potassium sorbate, and color. The strawberry filling is said to be composed of 52 percent strawberries, 20 percent water, 13 percent sugar, 5.2 percent each of corn syrup and modified cornstarch, 4 percent high fructose corn syrup, and less than one percent each of vanilla flavor, potassium sorbate, salt, citric acid, and color. Donut Glaze Plus and Dream Donut Glaze are creamy, white-colored products with a thick, syrup-like consistency. Donut Glaze Plus is composed of 62.2 percent icing sugar, 15.47 percent water, 15.3 percent liquid sugar (67.5 Bx), 6.2 percent maltodextrin, and less than one percent each of stabilizer, potassium sorbate, citric acid, vanilla flavor, and emulsifier. Dream Donut Glaze consists of 60.7 percent icing sugar, 14.92 percent water, 14.9 percent liquid sugar (67.5 Bx), 6.1 percent maltodextrin, 1.6 percent vegetable shortening, and less than one percent each of stabilizer, corn starch, vanilla flavor, citric acid, potassium sorbate, and emulsifier. Creamy Vanilla Filling is a yellow-colored product with a custard-like appearance and consistency, composed of 60 percent water, 16.3 percent high fructose corn syrup (70 Bx), 14.5 percent liquid sugar (67.5 Bx), 7.4 percent starch, one percent vegetable shortening, and less than one percent each salt, sorbic acid, flavor, sodium benzoate, titanium dioxide, and color. All ingredients are products of the United States, Canada, and Mexico. In Canada, the ingredients are blended according to the prescribed formula, and packed in non-retail containers ranging from 24-pound pails to 2900-pound totes.

The fillings and glazes are ready to use in their imported condition without further processing. The donut glazes are used to coat bakery products by dipping the baked good into the glaze. The pie fillings are used as ingredients in pies prepared by bakeries and/or manufacturers, and the vanilla filling is used as an ingredient in the production of frozen pastries.

In your letter, you suggested the glazes and pie fillings would be classified in subheading 2106.90.9997, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), the provision for other food preparations not elsewhere specified or included, based on their similarity to the products described in New York ruling (NY) E88506 and Headquarters ruling (HQ) 96585 (sic., 965859). We cannot agree, because the products of those rulings, while similar in function, were not similar in their composition. The glazes of NY E88506 contained over 10, but not over 65 percent, by dry weight, of sugars derived from sugar cane or sugar beets. Both donut glazes here contain over 65 percent cane or beet sugar, on a dry weight basis. The fruit fillings of HQ965859 contained no more than 20 percent fruit. The pie fillings here contain over 50 percent fruit.

The applicable tariff provision for the Baker’s Select Cherry Pie Filling, when made from sweet cherry varieties, will be 2008.60.0040, HTSUSA, which provides for fruitotherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spiritcherriesothersweet varieties. When made from tart cherry varieties, the applicable tariff provision will be 2008.60.0060, HTSUSA. In both cases, general rate of duty will be 6.9 cents per kilogram plus 4.5 percent ad valorem.

The applicable tariff provision for the Baker’s Select Strawberry Pie Filling will be 2008.80.0000, HTSUSA, which provides for fruitotherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spiritstrawberries. The general rate of duty will be 11.9 percent ad valorem.

The applicable subheading for the Donut Glaze Plus and the Dream Donut Glaze will be 2106.90.9400 HTSUSA, which provides for food preparations not elsewhere specified or includedotherotherarticles containing over 65 percent by dry weight of sugar described in additional U.S. note 2 to chapter 17 other. The rate of duty will be 28.8 cents per kilogram plus 8.5 percent ad valorem.

The applicable subheading for the Creamy Vanilla Filling will be 2106.90.9997, HTSUSA, which provides for food preparations not elsewhere specified or includedotherotherothercontaining sugar derived from sugar cane and/or sugar beets. The rate of duty will be 6.4 percent ad valorem.

The Baker’s Select Cherry Pie Filling, Baker’s Select Strawberry Pie Filling, and the Creamy Vanilla Filling, being wholly obtained or produced entirely in the territory of Mexico, Canada, and the United States, will meet the requirements of HTSUSA General Note 12(b)(i), and will therefore 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

Should you wish to request an administrative review of this ruling, submit a copy of this ruling and all relevant facts and arguments within 30 days of the date of this letter, to the Director, Commercial Rulings Division, Bureau of Customs and Border Protection, 1300 Pennsylvania Ave. N.W., Washington, D.C. 20229.

.

Sincerely,

Robert B. Swierupski
Director,

Previous Ruling Next Ruling

See also: