CLA-2-21:OT:RR:NC:N2:228
Mr. Brian Kavanaugh
Deringer Logistics Consulting Group
1 Lincoln Blvd. Suite 225
Rouses Point, NY 12979
RE: The tariff classification of food ingredients from Canada
Dear Mr. Kavanaugh:
In your letter dated September 3, 2008, on behalf of Casco Inc., Etobicoke, Ontario, Canada, you requested a tariff classification ruling.
Ingredients breakdowns and samples were submitted with your request. The samples were sent to the Customs and Border Protection laboratory for analysis. The products, 28:72 FFGS Extract/2643 HFCS and 50:50 FFGS Extract/26430 HFCS, are off- white colored pastes, described as blends of fructooligosaccharide/fructose/glucose/sucrose (FFGS) and high fructose corn syrup (HFCS). Laboratory analysis found the 28:72 FFGS Extract/2643 HFCS blend consisted of 51.8 percent glucose, 33.1 percent fructose, 4.53 percent sucrose, and 2.13 percent maltose on a dry basis. The 50:50 FFGS Extract/26430 HFCS blend was found to contain 52.8 percent glucose, 27.8 percent fructose, 8.7 percent sucrose, and 2.22 percent maltose on a dry basis. The blends will be shipped in bulk containers and used to manufacture a variety of food and non-food products.
The applicable subheading for 28:72 FFGS Extract/2643 HFCS blend and the 50:50 FFGS Extract/26430 HFCS blend will be 2106.90.9997, Harmonized Tariff Schedule of the United States (HTSUS), 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 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
National Commodity Specialist Division