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NY N008464

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April 19, 2007

CLA-2-18:RR:E:NC:N2:232

CATEGORY: CLASSIFICATION

TARIFF NO.: 1806.20.99,1806.90.55, 1806.90.59, 2106.90.95, 2106.90.97

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

RE: The tariff classification of dessert toppings and a drink base.

Dear Mr. Glaiberman:

In your letter dated March 15, 2007, you requested a tariff classification ruling.

Ingredients breakdowns for five products were provided with your letter. Fountain Supreme Chocolate Flavored Syrup consists of high fructose corn syrup, water, cocoa, modified food starch, salt, potassium sorbate, xanthan gum, and artificial flavor. Bontop Hot Chocolate Fudge Topping, item no. 1974, consists of high fructose corn syrup, corn syrup, condensed nonfat milk, partially hydrogenated soybean oil, sugar (over 10 percent, by dry weight), water, cocoa, starch, whipping cream, whey, salt, artificial flavor, cellulose gum, sodium caseinate, carrageenan, and titanium dioxide. Designer Dessert Sauce – Chocolate Flavored, item no. 2663, consists of high fructose corn syrup, water, cocoa, sugar (over 10 percent, by dry weight), starch, salt, potassium sorbate, artificial flavor, and cellulose gum. Designer Dessert Sauce – Caramel, item no. 2661, 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. Bonjuice Pineapple Drink Base 6:1 consists of sugar (over 10 percent, by dry weight), water, high fructose corn syrup, concentrated pineapple juice, citric acid, natural and artificial flavors, cloud emulsion, sodium citrate, hydroxypropyl methylcellulose, ascorbic acid, starch, sodium benzoate, citrus oils, titanium dioxide, ester gum, color, and vegetable oil.

The applicable subheading for the Fountain Supreme Chocolate Flavored Syrup, item no. 2061, will be 1806.20.9900, Harmonized Tariff Schedule of the United States (HTSUS), which provides for chocolate and other food preparations containing cocoa...other preparations...in liquid, paste, powder, granular or other bulk form in containers or immediate packings, of a content exceeding 2 kg... other...other...other.

The applicable subheading for Bontop Hot Chocolate Fudge Topping, item no. 1974, and Designer Dessert Sauce – Chocolate Flavored, item no. 2663, if imported in quantities that fall within the limits described in additional U.S. note 8 to chapter 17, will be 1806.90.55, HTSUS, 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, HTSUS.

The applicable subheading for the Designer Dessert Sauce – Caramel, item no. 2661, and the Bonjuice Pineapple Drink Base 6:1, 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, HTSUS.

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 Frank Troise at 646-733-3031.

Sincerely,

Robert B. Swierupski
Director,

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See also:

• Tariff No.: 1806.20.99 - Chocolate and preps with cocoa, nesoi, ov 2kg but n/o 4.5 kg, n/o 65% sugar, nesoi
• 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