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NY N008544

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April 2, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 2106.90.9400

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

RE: The tariff classification of white icing from Belgium.

Dear Mr. Forbes:

In your letters dated February 20, 2007, and March 13, 2007, on behalf of Barry Callebaut, Quebec, Canada you requested a tariff classification ruling.

An ingredients breakdown and a sample were submitted with your February letter. The sample was examined and disposed of. White Icing, product no. COW-5031DP-Z40, is a ready to use, white colored, kneadable paste composed of 79 percent sugar, 10 percent glucose syrup, 5 percent water, 4 percent hydrogenated vegetable fat, and less than one percent each of glycerin, citric acid, and vanillin. It will be imported for sale to bakeries in 7-kilogram pails and used to decorate cakes and pastries.

In your letter you suggested classification of the white icing in subheadings 2106.90.7400 and 2106.90.7600, Harmonized Tariff Schedule of the United States (HTSUS), the provisions for food preparations not elsewhere specified or included, containing over 10 percent by weight of milk solids, and containing over 65 percent by dry weight of sugar described in additional U.S. note 2 to chapter 17. We disagree. The white icing product contains no milk solids. It will be classified elsewhere.

The applicable subheading for this product 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. 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.

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,

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See also:

• Tariff No.: 2106.90.74 - Food preps, nesoi, o/10% milk solids, o/65% sugar, descr. in add US note 2 to Ch.17, subject to add US note 7 to Ch. 17, not GN15
• Tariff No.: 2106.90.76 - Food preps, nesoi, 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.: 2106.90.94 - 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.: 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