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NY A83580

May 31, 1996

CLA-2-18:RR:NC:FC:228 A83580


TARIFF NO.: 1806.90.9090; 2008.99.2000

Mr. William H. Sherman
Great Lakes Customs Brokerage, Inc.
85 River Rock Drive #202
Buffalo, NY 14207

RE: The tariff classification of dessert toppings from Canada

Dear Mr. Sherman:

In your letter dated May 1, 1996, on behalf of Dufflet Pastries Inc., Toronto, Ontario, Canada you requested a tariff classification ruling.

Ingredients breakdowns for four products were submitted with your letter. Described as "sauces," and used as toppings for ice cream, cakes, pies, waffles or pancakes, all appear to be in a fluid form, and packed in glass jars containing 250 milliliters. Chocolate Cognac is said to be composed of 27.7 percent water, 24 percent cream, 16 percent water, 12.5 percent cocoa, 11.7 percent glucose, 4.9 percent corn starch, 2.7 cognac, and less than one percent each of vanilla and coffee. Framboise Cassis contains 62.3 percent strained raspberry puree, 29.9 percent sugar, 3 percent cassis liqueur, 2 percent corn starch, 1.6 percent lemon juice, and 1.2 percent vanilla. Fruit de Bois is 61.8 percent mixed fruits (24.1 percent blackberry, 18.1 percent each of raspberry and strawberry, and 1.5 percent apples), 36.1 percent sugar, one percent each of vanilla and lemon juice, and less than one percent each of allspice, salt, and cinnamon.

The applicable tariff provision for the Chocolate Cognac will be 1806.90.9090, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for chocolate and other food preparations containing cocoa...other...other...other. The general rate of duty will be 6.7 percent ad valorem.

The applicable subheading for the Framboise Cassis and the Fruit de Bois will be 2008.99.2000, HTS, which provides for fruit...otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included...other...berries...other. The general rate of duty will be 6.2 percent ad valorem.

Your inquiry does not provide enough information for us to give a classification ruling on the Caramel Brandy product. Your request for a classification ruling should include the solids content (fat and non-fat) of the cream.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 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 Stanley Hopard at 212-466-5760.


Roger J. Silvestri

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