CLA-2-18:RR:NC:2:228 B88635
Ms. Darlene DiBernardo
Livingston International, Inc.
100 Walnut Street
P.O. Box 2850
Champlain, NY 12919
RE: The tariff classification of baking ingredients from Canada
Dear Ms. DiBernardo:
In your letters dated June 13, 1997 and July 31, 1997, on behalf of Lipton Monarch PMG, Rexdale, Ontario, Canada, you requested a tariff classification ruling.
Six samples and ingredients breakdowns were submitted with your June letter. Additional information concerning the products' use was provided with your second letter. The samples were forwarded to the U.S. Customs laboratory for analysis. "Artisan Flavored Flakes" are colored, flat articles, approximately 1/16-inch thick, and 1/4 to 3/8-inch square or irregular shaped, packed in containers holding 33 pounds, and sold to bakery and food service outlets. The flakes will be used as a flavoring and coloring ingredient, or, after melting, as a drizzle or coating for baked goods. The stated ingredients for the maple flavored flakes are sugar, vegetable oil, flour, spice, cocoa powder, refiner's syrup, maple syrup, flavor, and lecithin. Cinnamon and cinnamon plus flakes contain sugar, vegetable oil, cinnamon, and lecithin. Cranberry flakes are composed of sugar, vegetable oil, malic acid, flavors, sodium citrate, color, and lecithin. Nutmeg flakes are made from sugar, vegetable oil, nutmeg, flavor, and lecithin. Chewy raspberry flakes consist of sugar, vegetable oil, malic acid flavor, tricalcium phosphate, sodium citrate, color, and lecithin. Laboratory analysis found the sugar content of the flakes to be 67.9 percent for cinnamon plus, 78.8 for maple, 85.1 for cranberry, 60.4 for chewy cranberry, 62.7 for cinnamon, and 54.3 for nutmeg.
The applicable subheading for the maple flakes will be 1806.20.7300, Harmonized Tariff Schedule of the United States (HTS), 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...containing more than 65 percent by weight of sugar...other...articles containing over 65 percent by dry weight of sugar described in additional U.S. note 2 to chapter 17...other. The rate of duty will be 33.2 cents per kilogram plus 9.2 percent ad valorem.
The applicable subheading for the cinnamon plus flakes and the cranberry flakes will be 2106.90.9400, Harmonized Tariff Schedule of the United States (HTS), which provides for food preparations not elsewhere specified or included...other...other ...articles containing over 65 percent by dry weight of sugar described in additional U.S. note 2 to chapter 17...other. The rate of duty will be 31.4 cents per kilogram, plus 9.2 percent ad valorem.
The applicable subheading for the chewy raspberry flakes, cinnamon flakes, and nutmeg flakes will be 2106.90.9997, 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 CFR 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