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NY N012000




June 6, 2007

CLA-2-21:RR:E:NC:N2:228

CATEGORY: CLASSIFICATION

TARIFF NO.: 2106.90.9997

Mr. Joseph Walter
Livingston International Trade Services
670 Young Street
Tonawanda, NY 14150

RE: The tariff classification of a pastry filling from Canada

Dear Mr. Walter:

In your letter dated May 29, 2007, on behalf of Dawn Food Products, Etobicoke, Ontario, Canada, you requested a tariff classification ruling.

An ingredients breakdown was provided with your letter. Dawn Apple Spice Donut Fill is said to be composed of approximately 41 percent water, 22 percent corn syrup, 15 percent sugar, 11 percent apple pulp concentrate, 5 percent modified corn starch, 4 percent apple juice concentrate, one percent evaporated apples, and less than one percent each, of malic acid, spice, potassium sorbate, and sodium citrate. The donut fill will be imported in sealed pails containing 12 kilograms, net weight.

The applicable subheading for this product will be 2106.90.9997, Harmonized Tariff Schedule of the United States (HTSUS), which provides for food preparations not elsewhere specified or includedotherothercontaining sugar derived from sugar cane and/or sugar beets. 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 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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