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NY K89749




October 19, 2004

CLA-2-21:RR:NC:2:228 K89749

CATEGORY: CLASSIFICATION

TARIFF NO.: 2106.90.9997, 2106.90.9998

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

RE: The tariff classification of bakery fillings from Canada.

Dear Ms. Thomas:

In your letter dated September 20, 2004, on behalf of Dawn Food Products, Ltd., Etobicoke, Canada, you requested a tariff classification ruling.

Samples and ingredients breakdowns for five bakery fillings were submitted with your letter. The samples were examined and disposed of. The pina colada, kiwi, guava, mango, and tangerine fillings each contain water, high fructose corn syrup, starch, fruit, flavors, color, preservatives, and stabilizers. Depending on flavor, the fillings may also include corn syrup, coconut, shortening, and/or sugar. When included, the sugar may be over 10 percent, but less than 65 percent by dry weight. The fillings are cooked, cooled, and packed in 1-kilogram pouches, six pouches to a carton. They are used as fillings in the manufacture of bakery products such as turnovers, donuts, danishes, and cakes.

The applicable subheading for the kiwi, guava, mango, and tangerine fruit fillings will be 2106.90.9997, Harmonized Tariff Schedule of the United States (HTS), which provides for food preparations not elsewhere specified or includedotherother containing sugar derived from sugar cane and/or sugar beets. The rate of duty will be 6.4 percent ad valorem.

The applicable subheading for the pina colada filling will be 2106.90.9998, HTS, which provides for food preparations not elsewhere specified or includedotherother other. The rate of duty will be 6.4 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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