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NY 815426




October 11, 1995

CLA-2-17:R:N2:232 815426

CATEGORY: CLASSIFICATION

TARIFF NO.: 1701.91.5400; 1701.91.5800

Mr. Lloyd Orson
S. Kaell & Co. Limited
250 Rimrock Drive
Downsview, Ontario
Canada M3J3A6

RE: The tariff classification of Royal Icing Mix from Canada.

Dear Mr. Orson:

In your letter dated October 2, 1995 you requested a tariff classification ruling.

The subject merchandise is a dry mix, which is stated to contain 99 percent sugar, .05 percent cornstarch, .01 percent salt and small amounts of egg albumen, alum, yeast, gum arabic, magnesium oxide and artificial flavor. The product will be packaged for retail sale in 10.6 ounce bags. The consumer adds water to the mix to prepare an icing for use on bakery products.

The applicable subheading for the Royal Icing Mix, if imported in quantities that fall within the limits described in additional U.S. note 8 to chapter 17, will be 1701.91.5400 Harmonized Tariff Schedules of the United States (HTS), which provides for cane or beet sugar and chemically pure sucrose, in solid form: other...containing added flavoring matter whether or not containing added coloring...articles containing over 10 percent by dry weight of sugar described in additional U.S. note 3 to chapter 17...described in additional U.S. note 8 to chapter 17 and entered pursuant to its provisions. The general rate of duty will be 6 percent ad valorem. If the quantitative limits of additional U.S. note 8 to chapter 17 have been reached, the product will be classified in subheading 1701.91.5800, HTS, and dutiable at the rate of 38.9 cents per kilogram plus 5.8 percent ad valorem.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist John Maria at 212-466-5730.

Sincerely,

Roger J. Silvestri
Director,

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