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 > 2006 NY Rulings > NY M86970 - NY M87016 > NY M87004

Previous Ruling Next Ruling
NY M87004




November 2, 2006

CLA-2-21:RR:NC:2:228 M87004

CATEGORY: CLASSIFICATION

TARIFF NO.: 2106.90.9400, 2106.90.9997, 2106.90.9998

Mr. Dan Ritchie
Tim Hortons
874 Sinclair Road
Oakville, Ontario L6K 2Y1
Canada

RE: The tariff classification of bakery fillings from Canada.

Dear Mr. Ritchie:

In your letters dated August 18, 2006 and September 29, 2006, you requested a tariff classification ruling.

Samples and ingredients breakdowns for three bakery fillings were submitted with your first letter. Country of origin and additional ingredient information accompanied your second letter. The samples were examined and disposed of. The Custard Pie Filling is a thick, creamy, yellow colored product containing between 60-65 percent water, 22-27 percent sugar, 5-10 percent corn starch, 1-5 percent each of whey and shortening, and less than one percent each of artificial flavor, potassium sorbate, citric acid, titanium dioxide, gellan gum, tricalcium phosphate, and color. The Caramel Donut Fill is thick, creamy, and brown colored, consisting of between 56-61 percent high fructose corn syrup, 22-27 percent water, 2-6 percent sugar, 3-7 percent each of sweetened condensed milk and corn starch, and less than one percent each of salt, artificial flavor, potassium sorbate, carrageenan, caramel color, citric acid, and color. The Venetian Donut Filling is also a thick, creamy, yellow colored filling containing between 60-65 percent water, 10-15 percent each of high fructose corn syrup, and glucose, 3-8 percent corn starch, 1-5 percent palm oil, and less than one percent each of sugar, whey, salt, titanium dioxide, artificial flavor, sorbic acid, carrageenan, tartaric acid, and color. The fillings, imported in ready to use condition in 2-kg plastic pouches, will be used by restaurants to produce custard filled pies and donuts.

In your letter, you suggested all three products should be classified in subheading 2106.90.9997, Harmonized Tariff Schedule of the United States (HTSUS), the provision for other food preparations containing sugar. Based on the products’ ingredient composition, we agree with your suggested classification for the Caramel Donut Fill, but do not agree with your suggestion for the Custard Pie Fill and the Venetian Donut Fill.

Depending upon the formulation, the Custard Pie Fill may contain more than 65 percent, by dry weight, of cane or beet sugar. When containing over 65 percent by dry weight of sugar, the applicable subheading will be 2106.90.9400, HTSUS, which provides for food preparations not elsewhere specified or includedother otherarticles 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.

The applicable subheading for the Custard Pie Fill, when containing 65 percent, or less, by dry weight, of sugar, and for the Caramel Donut Fill, will be 2106.90.9997, HTSUS, 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 applicable subheading for the Venetian Donut Fill will be 2106.90.9998, HTSUS, which provides for food preparations not elsewhere specified or includedotherother other. The rate of duty will be 6.4 percent ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/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,

Previous Ruling Next Ruling

See also: