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NY N004045

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December 19, 2006

CLA-2-18:RR:E:NC:N2:228

CATEGORY: CLASSIFICATION

TARIFF NO.: 1806.90.55; 1806.90.59; 2106.90.95; 2106.90.97; 2106.90.99

Mr. Richard Glaiberman
Lyons Magnus
3158 East Hamilton Avenue
Fresno, CA 93702

RE: The tariff classification of dessert toppings and beverage bases

Dear Mr. Glaiberman:

In your letter dated December 4, 2006 you requested a tariff classification ruling.

Ingredients breakdowns for five products were provided with your letter. Product no. 1949, Bonchoco Hot Chocolate Drink Base 5+1, contains high fructose corn syrup, water, sugar (over 10 percent, by dry weight), fructose, cocoa, partially hydrogenated soybean oil, whey, nonfat dry milk, salt, cream, disodium phosphate, lecithin, and flavors. Product no. 2091, Rich ‘n Creamy Chocolate Flavored Hot Fudge Topping, consists of corn syrup, water, partially hydrogenated coconut oil, high fructose corn syrup, sugar (over 10 percent, by dry weight), nonfat dry milk, cocoa, modified food starch, salt, carrageenan, mono and diglycerides, potassium sorbate, artificial flavor, cellulose gum, lecithin, and titanium dioxide. Product no. 1985, Bonjuice Orange 6:1, contains sugar (over 10 percent, by dry weight), water, high fructose corn syrup, orange pulp, concentrated orange juice, malic acid, flavors, sodium citrate, titanium dioxide, hydroxypropyl methylcellulose, ascorbic acid, modified starch, sodium benzoate, citrus oil, gum, vegetable oil, and color. Product no. 2661, Designer Dessert Sauce – Caramel, is composed of corn syrup, water, high fructose corn syrup, sugar (over 10 percent, by dry weight), condensed nonfat milk, whipping cream, salt, flavor, pectin, potassium sorbate, color, and disodium phosphate. Product no. 2666, Lyons Designer Dessert Sauce – White Chocolate Flavor, consists of high fructose corn syrup, corn syrup, water, modified food starch, titanium dioxide, salt, flavor, benzoic acid, and xanthan gum.

The applicable subheading for Product nos. 1949 and 2091, Bonchoco Hot Chocolate Drink Base 5+1 and Rich ‘n Creamy Chocolate Flavored Hot Fudge Topping, if imported in quantities that fall within the limits described in additional U.S. note 8 to chapter 17, will be 1806.90.55, Harmonized Tariff Schedules of the United States (HTS), which provides for chocolate and other food preparations containing cocoaotherotherotherarticles 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. If the quantitative limits of additional U.S. note 8 to chapter 17 have been reached, these products will be classified in subheading 1806.90.59, HTS.

The applicable subheading for product nos. 1985 and 2661, Bonjuice Orange 6:1 and Designer Dessert Sauce – Caramel, if imported in quantities that fall within the limits described in additional U.S. note 8 to chapter 17, will be 2106.90.95, HTSUS, which provides for food preparations not elsewhere specified or included otherotherotherarticles 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. If the quantitative limits of additional U.S. note 8 to chapter 17 have been reached, these products will be classified in subheading 2106.90.97, HTS.

The applicable subheading for product no. 2666, Lyons Designer Dessert Sauce – White Chocolate Flavor, will be 2106.90.99, HTSUS, which provides for food preparations not elsewhere specified or includedotherotherotherother.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

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.: 1806.90.55 - Chocolate and preps w/cocoa, nesoi, o/10% by dry wt of sugar, described in add US note 3 to Ch.17: subj to Ch17 US note 8, not GN15
• Tariff No.: 1806.90.59 - Chocolate and preps w/cocoa, nesoi, o/10% by dry wt of sugar, described in add US note 3 to Ch.17: not subj to Ch17 US note 8, 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.: 2106.90.99 - Food preparations not elsewhere specified or included, not canned or frozen