CLA-2-20:RR:NC:2:228 A87435
Mr. James E. Bernard
CSP
RR3 Box 830
Montpelier, Vermont 05602
RE: The tariff classification of ice cream toppings from Canada.
Dear Mr. Bernard:
In your letter dated September 10, 1996, you requested a tariff classification ruling.
Ingredients breakdowns for four products were submitted with your letter. DICF Rum Raisin is made from 32-36 percent raisins, 24-28 percent high fructose corn syrup, 24-28 percent water, 8-10 percent glucose syrup, 4-6 percent rum flavor "B", and less than one percent each of tragacanth gum, potassium sorbate, color, and caramel color. DICF Egg Nog Special Twin City is composed of 40-44 percent granulated sugar, 33-37 percent water, 17-21 percent glucose syrup, 1-3 dried egg yolk, 1-2 percent skim milk powder, and less than one percent each of spices, natural and artificial flavors, tragacanth gum, salt, potassium sorbate, and color. DICF Egg Nog contains 41-45 percent granulated sugar, 30-34 percent water, 19-23 percent glucose syrup, 1-3 percent dried egg yolk, and less than one percent each of milk powder skim, salt, flavor, tragacanth gum, potassium sorbate, and color. The DICF Rum Raisin, DICF Egg Nog Special Twin City, and DICF Egg Nog will be put up in pails containing 25 kilograms, net weight. The products will be for industrial use as ice cream toppings.
The applicable subheading for the DICF Rum Raisin will be 2008.99.2900, Harmonized Tariff Schedule of the United States (HTS), which provides for Fruit, nuts and other edible parts of plants, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included...other...grapes. The rate of duty will be 7 percent ad valorem.
The applicable subheading for the DICF Egg Nog Special Twin City and DICF Egg Nog will be 2106.90.9400 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 32.2 cents per kilogram plus 9.5 percent ad valorem.
Your inquiry does not provide enough information for us to give a classification ruling on the DICF Black Licorice Color and Flavor Emulsion. Your request for a classification for this product should include a breakdown of the caramel color components.
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,
Roger J. Silvestri
Director
National Commodity
Specialist Division