CLA-2-21:RR:NC:2:228 I82835
Ms Helen I. Sugar
BCB International, Inc.
1245 Niagara Street
Buffalo, NY 14213-1501
RE: The tariff classification of dessert mixes from Canada
Dear Ms Sugar:
In your letter dated May 29, 2002, on behalf of Indus Distributors, Inc., Toronto, Ontario, Canada, you requested a tariff classification ruling.
Ingredients breakdowns for two products accompanied your letter. The articles are powdered dessert mixes, put up in pouches for retail sale. Strawberry Gelatin Mix is composed of 86 percent sugar, 11 percent gelatin, 2 percent adiptic acid, and less than 2 percent, each, of artificial flavor, sodium citrate, salt, maltol, color, and tricalcium phosphate. Strawberry Quick Set Jelly Mix consists of 92 percent sugar, 4 percent carrageenan, 2 percent adiptic acid, and less than 2 percent, each, of potassium citrate, artificial flavor, fumaric acid, sodium citrate, and color.
The applicable subheading for the Strawberry Gelatin Mix will be 2106.90.5830, Harmonized Tariff Schedule of the United States (HTS), which provides for food preparations not elsewhere specified or included…other…of gelatin…put up for retail sale…containing sugar derived from sugar cane or sugar beets. The rate of duty will be 4.8 percent ad valorem.
The applicable subheading for the Strawberry Quick Set Jelly Mix, if imported in quantities that fall within the limits described in additional U.S. note 8 to chapter 17, will be 2106.90.9500, HTS, which provides for food preparations not elsewhere specified or included…other…articles containing over 10 percent by dry weight of sugar described in additional U.S. note 3 to chapter 17… described in additional U.S. note 8 to chapter 17 and entered pursuant to its provisions. The rate of duty will be 10 percent ad valorem. If the quantitative limits of additional U.S. note 8 to chapter 17 have been reached, the product will be classified in subheading 2106.90.9700, HTS, and dutiable at the rate of 28.8 cents per kilogram plus 8.5 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 646-733-3029.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division