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NY 864080

June 19, 1991



TARIFF NO.: 2106.90.6097; 2202.10.0060

Mr. Alan Litwin
F.W. Myers & Co., Inc.
55 Oriskany Drive
Tonawanda, NY 14150

RE: The tariff classification of vanilla frosting and an ice tea drink, from Canada

Dear Mr. Litwin:

In your letter dated June 5, 1991, on behalf of P. Mines Customs Services, a Canadian Customs broker representing R.W. Patten Distributors, Ltd., Ontario, Canada, you requested a tariff classification ruling.

Ingredients breakdowns and samples, apparently of United States origin, accompanied your letter. The samples were examined and disposed of. Creamy Vanilla Frosting is a ready-to- use creamy white paste for decorating baked goods, said to be composed of sugar, glucose, water, vanilla flavor, whitener, and preservatives. The sample is packed in a foil-sealed plastic tub containing 16 ounces, net weight. Ice Tea Drink is a liquid containing sugar, citric acid, and tea. The sample is put up in a paper carton containing 16 fluid ounces.

The applicable subheading for the vanilla frosting will be 2106.90.6097, Harmonized Tariff Schedule of the United States (HTS), which provides for food preparations not elsewhere specified or included...other...containing sugar derived from sugar cane and/or sugar beets. The duty rate will be 10 percent ad valorem.

The applicable subheading for the ice tea drink will be 2202.10.0060, HTS, which provides for other nonalcoholic beverages...other. The rate of duty will be 0.3 cents per liter.

Goods classifiable under subheadings 2106.90.6097 and 2202.10.0060, HTS, which have originated in the territory of Canada, will be entitled to a 7 percent ad valorem, and 0.2 cents per liter rate of duty, respectively, under the United States- Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations.
Your inquiry does not provide enough information for us to give a classification ruling on the pancake syrup, chocolate flavored syrup, and strawberry syrup topping. Your request for a classification ruling should include a description of the type of packing each syrup will be imported in (e.g., bulk, retail, food service, etc.), and the weight of these units.

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.


Jean F. Maguire
Area Director

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