CLA-2-21:RR:NC:2:228 C81107
Beth Brault
The Pillsbury Company
200 South 6th Street - MS 09a4
Minneapolis, MN 55402
RE: The tariff classification of an icing from Canada.
Dear Ms. Brault:
In your letter dated October 20, 1997, you requested a tariff classification ruling.
An ingredients breakdown accompanied your letter. The product is an icing composed of 50-58 percent powdered sugar, 10-15 percent water, 5-10 percent hydrogenated vegetable shortening, 3-7 percent soybean oil, 3-6 percent sweet whey solids, 1-4 percent each of corn syrup, corn syrup solids, and dextrose, and less than one percent each of salt, potassium sorbate and/or benzoate, polysorbate 60 and/or other emulsifiers, xanthan and/or other gums, citric acid and/or other weak acidulants, artificial vanilla flavor, natural butter vanilla flavor, and propylene glycol. The product will be imported into the United States in totes, or in tankers, and repackaged into individual serving-sized packets. The packets will be included with various retail-packed prepared dough products.
The applicable subheading for the icing 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...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,
Robert B. Swierupski
Director,
National Commodity
Specialist Division