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NY L81024

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December 6, 2004

CLA-2-21:RR:NC:2:228 L81024

CATEGORY: CLASSIFICATION

TARIFF NO.: 2106.90.7800; 2106.90.8000

Mr. Bob Forbes
R.O.E. Logistics
660 Bridge Street
Montreal, Quebec H3K 3K9 Canada

RE: The tariff classification of a baking ingredient from Canada

Dear Mr. Forbes:

In your letter dated November 12, 2004, on behalf of Barry Callebaut Canada, you requested a tariff classification ruling.

An ingredients breakdown accompanied your letter. Product LS 9461 is described as “baking inclusions” in the form of chips or chunks. It is said to be composed of approximately 44 percent sugar, 27 percent vegetable oil, 14 percent calcium carbonate, 9 percent whey powder, 6 percent nonfat dry milk, and less than one percent vanillin. Product LS 9461 is ready to use in its imported condition, as an ingredient baked into a cookie or biscuit.

The applicable subheading for this product, if imported in quantities that fall within the limits described in additional U.S. note 8 to chapter 17, will be 2106.90.7800 Harmonized Tariff Schedules of the United States (HTS), which provides for food preparations not elsewhere specified or includedotherother containing over 10 percent by weight of milk solidsotherarticles 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 2106.90.8000, HTS, and dutiable at the rate of 70.4 cents per kilogram plus 8.5 percent ad valorem.

This merchandise is subject to The Public Health Security and Bioterrorism Preparedness and Response Act of 2002 (The Bioterrorism Act), which is regulated by the Food and Drug Administration (FDA). Information on the Bioterrorism Act can be obtained by calling FDA at 301-575-0156, or at the Web site www.fda.gov/oc/bioterrorism/bioact.html.

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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See also:

• Tariff No.: 2106.90.78 - Food preps, nesoi, 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.: 2106.90.80 - Food preps, nesoi, 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