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NY K82420





February 4, 2004
CLA-2-21:RR:NC:2:228 K82420

CATEGORY: CLASSIFICATION

TARIFF NO.: 2106.90.6400; 2106.90.6600

Ms. Sandra Triplett
FedEx Trade Networks
Transport & Brokerage, Inc.
6730 Middlebelt Road
Romulus, MI 48174

RE: The tariff classification of a food ingredient from Canada

Dear Ms. Triplett:

In your letter dated January 6, 2004, on behalf of Gumperts Canada, you requested a tariff classification ruling.

The product identified as “butterscotch mix” is said to be composed of 66 percent light brown sugar and 34 percent salted butter. It will be imported in 22-kilogram cartons, and used as an ingredient in the manufacture of cookies.

The applicable subheading for the “butterscotch mix,” if imported in quantities that fall within the limits described in additional U.S. note 10 to chapter 4, will be 2106.90.6400, Harmonized Tariff Schedule of the United States (HTS), which provides for food preparations not elsewhere specified or includedotherother containing over 10 percent by weight of milk solidsother, dairy products described in additional U.S. note 1 to chapter 4described in additional U.S. note 10 to chapter 4 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 10 to chapter 4 have been reached, the butterscotch mix will be classified in subheading 2106.90.6600, HTS, and dutiable at the rate of 70.4 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 Stanley Hopard at 646-733-3029.

Sincerely,

Robert B. Swierupski
Director,

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