CLA-2-21:S:N:N1:228
Ms. Andrea C. Gonzalez
C.J. Tower Inc.
6730 Middlebelt Road
Romulus, MI 48174-2039
RE: The tariff classification of food flavoring products from
Canada
Dear Ms. Gonzalez:
In your letter dated April 9, 1992, on behalf of Ice Cream
Novelties, Burlington, Ontario, Canada, you requested a tariff
classification ruling.
The products are flavoring ingredients used in the
manufacture of frozen water ice novelties. Dickie Dee Cherry
Blast Flavor is composed of glucose solids, water, ethyl alcohol,
natural flavors, cherry juice concentrate, colors, salt, citric
acid, and sodium benzoate. Grape Blast Flavor contains glucose
solids, water, grape juice concentrate, artificial flavors, ethyl
alcohol, salt, colors, and sodium benzoate. Orange Blast Flavor
consists of glucose solids, water, natural flavor, colors,
propylene glycol, salt, citric acid, gum tragacanth, and sodium
benzoate. White Raspberry Blast Flavor is made from glucose
solids, water, propylene glycol, artificial flavor, gum
tragacanth, citric acid, and sodium benzoate. The cherry, grape,
and orange flavor products will be imported in 14.4-kilogram
plastic pails; white raspberry will be packed in 15.65-
kilogram pails.
The applicable subheading for these four products will be
2106.90.6099, Harmonized Tariff Schedule of the United States
(HTS), which provides for food preparations not elsewhere
specified or included...other...other...other. The duty rate
will be 10 percent ad valorem.
Goods classifiable under subheading 2106.90.6099, HTS,
which have originated in the territory of Canada, will be
entitled to a 6 percent ad valorem rate of duty under the United
States-Canada Free Trade Agreement (FTA) upon compliance with all
applicable regulations.
This ruling is being issued under the provisions of
Section 177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the
entry documents filed at the time this merchandise is imported.
If the documents have been filed without a copy, this ruling
should be brought to the attention of the Customs officer
handling the transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport