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NY 873389

April 24, 1992



TARIFF NO.: 2106.90.6099

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.


Jean F. Maguire
Area Director

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