CLA-2-21:RR:NC:N2:228 R04341
Mr. Marc Romano
PBB Global Logistics, Inc.
670 Young Street
Tonawanda, NY 14150
RE: The tariff classification of an icing from Canada
Dear Mr. Romano:
In your letter dated July 5, 2006, on behalf of Dawn Food Products (Canada), Etobicoke, Ontario, Canada, you requested a tariff classification ruling.
Cream Cheese Dipping Icing is a ready to use, soft icing for cinnamon buns. The product is composed of 46 percent sugar, 20 percent water, 15 percent vegetable shortening, 8 percent buttermilk powder, 5 percent glucose (80 Brix), 5 percent cream cheese, and less than one percent, each, of salt, flavor, potassium sorbate, gellan gum, citric acid, and color. The icing will be packaged in sealed, foam plastic cups containing one ounce (28 grams), and sold to fast food restaurants who will provide the icing to customers who purchase a cinnamon bun-type product.
The applicable subheading for this product will be 2106.90.8200, Harmonized Tariff Schedule of the United States (HTSUS), which provides for food preparations not elsewhere specified or included…other…other…containing over 10 percent by weight of milk solids…other…other. 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