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NY 886733

June 23, 1993



TARIFF NO.: 1905.90.9090; 2106.90.6597; 2106.90.6599

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 Co. of Canada Ltd., you requested a tariff classification ruling.

Ingredients breakdowns for five products were submitted. Ready To Use Graham Cracker Pie Crust Mix is composed of 46.2 percent graham cracker crumbs, 21.8 percent vegetable oil shortening, 13.8 percent brown sugar, 9.7 percent wheat flour, 5.4 percent sugar, 1.3 percent invert sugar, and less than one percent each of spice, natural and artificial flavors, salt, carboxymethylcellulose, sodium propionate, propylene glycol, sorbitan monostearate, and artificial color. The ingredients are mixed together, and the blended product packed in poly-lined corrugated cartons. This product is used as pie or tart shells, or bottoms for cheese cakes. West Indian Style Artificial Rum Flavour is a liquid, packed in 4-liter plastic bottles, made from 53.4 percent rum, 32 percent glucose, 5.2 percent propylene glycol, 3.5 percent water, 3.4 percent invert sugar, 1.7 percent natural and artificial flavor, and less than one percent each of ethyl alcohol, iso amyl alcohol, and caramel color. Strawberry Blossom Artificial Flavour, also put up in 4-liter plastic bottles, is composed of 41.6 percent water, 39.8 percent glucose, 11.5 percent propylene glycol, 6.1 percent citric acid, and less than one percent each of artificial flavor and artificial color.

The applicable subheading for the graham cracker pie crust mix will be 1905.90.9090, Harmonized Tariff Schedule of the United States (HTS), which provides for bread, pastry, cakes, biscuits and other bakers' wares...other...other...other. The duty rate will be 10 percent ad valorem.

The applicable subheading for the artificial rum flavor 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 duty rate will be 10 percent ad valorem.

The applicable subheading for the strawberry blossom artificial flavor will be 2106.90.6599, 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 subheadings 1905.90.9090, 2106.90.6597, and 2106.90.6599, HTS, which have originated in the territory of Canada, will be entitled to a 5 percent ad valorem rate of duty under the United States-Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations.

If the rum flavor is determined to be fit for beverage purposes, it may be subject to Federal Excise Tax. Such a finding must be made by the Bureau of Alcohol, Tobacco and Firearms. For further information you may contact:
Bureau of Alcohol, Tobacco and Firearms
Alcohol and Tobacco Laboratory
NBA Section
1401 Research Boulevard
Rockville, MD 20850

Your inquiry does not provide enough information for us to give a classification ruling on Lemon Extract Artificial Flavour. Your request for a classification ruling should include a complete ingredients breakdown and information regarding how this product will be used. It is noted the submitted ingredients listing indicate this "flavour" contains no flavoring ingredients.

The question of classification for the Banana Blossom Artificial Flavour is being referred to the Office of Regulations and Rulings, U.S. Customs Service Headquarters, 1301 Constitution Avenue, N.W., Washington D.C. 20229. A ruling will be issued to you from that office.

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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