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NY 886734

June 23, 1993



TARIFF NO.: 1905.30.0040; 2008.80.0000

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., Mississauga, Ontario, Canada, you requested a tariff classification ruling.

Five products are described in your letter. Almond Flavored Biskrunch Topping consists 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, and artificial flavor and color. Biskrunch is prepared by mixing all ingredients, baking, and grinding to small particle size. It will be imported in poly-lined corrugated cartons, and used as a topping on cakes and pies, and as a coating on ice cream bars. Strawberry Puree Topping is composed of 55.2 percent strawberries, 23.5 percent water, 18.9 percent sugar, 1.1 percent modified starch, and less than one percent each of artificial color, calcium carrageenan, artificial flavor, and sodium benzoate. This product is a cooked preparation, packed in 100-ounce tins, used for making ice cream and as a topping for ice cream and cakes.

The applicable subheading for the Biskrunch topping will be 1905.30.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for bread, pastry, cakes, biscuits and other bakers' wares... sweet biscuits...other. The duty rate will be free.

The applicable subheading for the Strawberry Puree Topping will be 2008.80.0000, HTS, which provides for fruit...otherwise prepared or preserved...strawberries. The rate of duty will be 14 percent ad valorem.
Goods classifiable under subheading 2008.80.0000, HTS, which have originated in the territory of Canada, will be entitled to a 7 percent ad valorem rate of duty 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 No Mold (mold inhibitor). Your request for a classification ruling should include a complete, accurate ingredients breakdown. It is noted the submitted breakdown totals 142 percent.

The question of classification for the Raspberry Fruit Centre Cookie Filling and the Mince Pie Filling 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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