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NY 886590

June 18, 1993



TARIFF NO.: 1905.30.0040; 2106.90.6597; 3302.10.2000

Ms. Sandra B. Wilks
Tower Group International, Inc.
6730 Middlebelt Road
Romulus, MI 48174-2039

RE: The tariff classification of bakers' supplies from Canada

Dear Ms. Wilks:

In your letter dated May 21, 1993, on behalf of S. Gumpert of Canada Ltd., Mississauga, Ontario, Canada, you requested a tariff classification ruling.

Five products are identified in your letter. Chocolate Flavored Biskrunch Topping is said to consist of 41.7 percent sugar, 21.7 percent wheat flour, 11.6 percent vegetable oil shortening, 11.6 percent cocoa, 5 percent invert sugar, 3.4 percent modified starch, 2.27 percent artificial flavor, 1.2 percent glucose, and less than one percent each of caramel color, sorbitan monostearate, polysorbate 60, propylene glycol, sorbitol, sodium propionate, and artificial color. Vanilla Flavored Biskrunch Topping is composed of 52.5 percent wheat flour, 29.6 percent sugar, 7.4 percent invert sugar, 7.3 percent vegetable oil shortening, and less than one percent each of baking powder, carboxymethylcellulose, sorbitan monostearate, polysorbate 60, propylene glycol, sorbitol, sodium propionate, artificial color, and artificial flavor. Biskrunch is made by mixing all ingredients, baking, cooling, and grinding to a small particle size. It will be imported in poly-lined corrugated cartons, and used as a topping on cakes and pies, and to coat ice-cream bars. Honey Glaze is a base ingredient for a pastry topping. It consists of 49.7 percent glucose, 31 percent water, 12.9 percent dextrose, 4.3 percent sugar, 1 percent honey, and less than one percent each of pectin, modified starch, sodium benzoate, caramel color, citric acid, artificial flavor, and dimethyl polysiloxane. It is a cooked product, imported in plastic pails. After adding sugar and water, it will be used as a pastry glaze. Olde Whyte Artificial Vanilla Flavour consists of 95 percent water, 4.2 percent ethyl alcohol, .53 percent vanillin, and .08 percent artificial flavor. This product is in liquid form, and will be imported in 4-liter plastic bottles.
The applicable subheading for the Biskrunch toppings will be 1905.30.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for bread, pastry, cakes, biscuits and other bakers' wares, whether or not containing cocoa...sweet biscuits...other. The duty rate will be free.

The applicable subheading for Honey Glaze will be 2106.90.6597, HTS, which provides for food preparations not elsewhere specified or included...other...other...containing sugar derived from sugar cane and/or sugar beets. The rate of duty will be 10 percent ad valorem.

The applicable subheading for Olde Whyte Artificial Vanilla Flavour will be 3302.10.2000, HTS, which provides for mixtures of odoriferous substances and mixtures (including alcoholic solutions) with a basis of one or more of these substances, of a kind used as raw materials in industry...of a kind used in the food or drink industries...containing alcohol...containing not over 20 percent of alcohol by weight. The rate of duty will be 6.6 cents per kilogram, plus 3 percent ad valorem.

Goods classifiable under subheading 2106.90.6597 and 3302.10.2000, HTS, which have originated in the territory of Canada, will be entitled to a 5 percent ad valorem, and a 3.3 cents per kilogram plus 1.5 percent ad valorem 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 Orange Emulsion Artificial Flavor. Your request for a classification ruling should include a complete ingredients breakdown, by weight.

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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