CLA-2-21:RR:NC:2:228 B86009
Ms. Mary Beth Moran
Buffalo Customhouse Brokerage
1245 Niagra Street
Buffalo, New York 14213
RE: The tariff classification of a cookie filling from Canada.
Dear Ms. Moran:
In your letter dated May 27, 1997, on behalf of Wild Flavours Inc. Mississauga, Ontario, Canada, you requested a tariff classification ruling.
"Apple Jam" consists of 26.20 percent sugar, 18 percent ground apple (1/8" evaporated), 15.40 percent corn syrup, 12.24 percent water, 10 percent dextrose, 6 percent high fructose corn syrup, 5 percent apple powder, 3 percent apple juice, 1 percent each of binasol-15 and testaid-A, and less than one percent each of locust bean gum, sodium benzoate, salt, apple flavor, malic acid, citric acid, ground cinnamon, and ground nutmeg. The product is made by combining the ingredients and pumping the mixture into 2000-lb totes, and will be used as a filling in a "Newton" type cookie.
The applicable subheading for the cookie filling will be 2106.90.9997, Harmonized Tariff Schedule of the United States (HTS), which provides for food preparations not elsewhere specified or included...other...other...containing sugar derived from sugar cane and/or sugar beets. The rate of duty will be 8.2 percent ad valorem.
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 212-466-5760.
Sincerely,
Gwenn Klein Kirschner
Chief, Special Products Branch
National Commodity
Specialist Division