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NY L88174

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October 28, 2005

CLA-2-21:RR:NC:2:228 L88174

CATEGORY: CLASSIFICATION

TARIFF NO.: 2106.90.9400, 2106.90.9500, 2106.90.9700

Mr. William E. Kentor
Great Foods Inc.
1255 Crofton Ave.
Highland Park, IL 60035

RE: The tariff classification of food ingredient from China.

Dear Mr. Kentor:

In your letters dated August 29, 2005, and October 6, 2005, you requested a tariff classification ruling.

A description of the manufacturing process and ingredient information was submitted with your first letter. Additional information and two samples were submitted with your second letter. The samples were examined and disposed of. Honey flakes are tan-colored, free-flowing granules, said to be composed of between 50-90 percent refined sugar, 10-50 percent honey, and unstated amounts of lecithin, and silicon dioxide. One sample submitted is described as containing 10 percent honey on sucrose, the other, 30 percent honey on sucrose. The honey and refined sugar are cooked, poured into pans, and heated in a kiln for approximately 15 hours to reduce the moisture level to below 2.5 percent. The crystallized blocks are ground to a size that clears a screen of 10 mesh or smaller. The honey flakes are imported in bulk and used as a food additive.

The applicable subheading for the honey flakes, when containing over 65 percent by dry weight of sugar, will be 2106.90.9400, Harmonized Tariff Schedule of the United States (HTS), which provides for food preparations not elsewhere specified or includedotherother articles containing over 65 percent by dry weight of sugar described in additional U.S. note 2 to chapter 17other. The rate of duty will be 28.8 cents per kilogram plus 8.5 percent ad valorem. In addition, products classified in subheading 2106.90.9400, HTS, will be subject to additional duties based on their value, as described in subheadings 9904.17.31 to 9904.17.38, HTS.

The applicable subheading for the honey flakes when containing 65 percent, or less, by dry weight of sugar, and imported in quantities that fall within the limits described in additional U.S. note 8 to chapter 17, will be 2106.90.9500 HTS, which provides for food preparations not elsewhere specified or includedotherother articles containing over 10 percent by dry weight of sugar described in additional U.S. note 3 to chapter 17described 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, these products 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. In addition, products classified in subheading 2106.90.9700, HTS, will be subject to additional duties based on their value, as described in subheadings 9904.17.49 to 9904.17.56, HTS

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 telephone number (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.: 2106.90.94 - Food preps, nesoi, n/o 10% milk solids, o/65% sugar, descr. in add US note 2 to Ch.17, not subject to add US note 7 to Ch. 17, not GN15
• 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.: 9904.17.31 - Articles w/ov 65% dry wt. sugars: other, in 1701.91.48, 1702.90.68 etc, entered value safeguard period, under $0.05/kg
• Tariff No.: 9904.17.38 - Articles w/ov 65% dry wt. sugars: other, in 1701.91.48, 1702.90.68 etc, entered value safeguard period, $0.35/kg or more
• Tariff No.: 9904.17.49 - Articles w/ov 10% dry wt. sugars, in 1701.91.58, 1704.90.78, 1806.20.77 etc, entered value safe. pd., under $0.05/kg
• Tariff No.: 9904.17.56 - Articles w/ov 10% dry wt. sugars, in 1701.91.58, 1704.90.78, 1806.20.77 etc, entered value safe. pd., $0.35/kg or more