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NY 808212

April 6, 1995

CLA-2-21:S:N:N7:228 808212


TARIFF NO.: 2106.90.9995

Ms. Andrea C. Gonzalez
Tower Group International, Inc.
6730 Middlebelt Road
Romulus, MI 48174-2039

RE: The tariff classification of a dessert filling from Canada

Dear Ms. Gonzalez:

In your letter dated March 10, 1995, on behalf of Elite Sweets, Division of Elite Enterprises (1990), Inc., Concord, Ontario, Canada you requested a tariff classification ruling.

An ingredients breakdown was submitted with your letter. The product is described as a dessert filling, composed of 40 percent ricotta cheese, 28 percent sugar, 27 percent moisture, 2 percent chocolate chips, 2 percent dry fruit, and one percent flavoring. The product's butterfat content is approximately 3.5 percent. The filling will be imported in frozen condition, packed in one- kilogram bags, eight bags to a case, and sold to bakeries and supermarkets, for use, without the addition of other ingredients, as a filling for pies, tarts, and cannolis.

The applicable tariff provision for the dessert filling will be 2106.90.9995, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for food preparations not elsewhere specified or included...other...other...frozen. The general rate of duty will be 9.4 percent ad valorem.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 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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