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NY A84069

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June 25, 1996

CLA-2-18:RR:NC:FC:228 A84069

CATEGORY: CLASSIFICATION

TARIFF NO.: 1806.20.9500, 1806.20.9800, 1901.90.4200, 1901.90.4300, 2008.60.0060

Mr. James E. Bernard
CSP
RR3 Box 830
Montpelier, Vermont 05602

RE: The tariff classification of ice cream toppings from Canada.

Dear Mr. Bernard:

In your letter dated May 22, 1996 you requested a tariff classification ruling.

Ingredients breakdowns for three products accompanied your letter. Chocolate Fudge Topping #754 consists of 25-29 percent granulated sugar, 23-27 percent water, 21-25 percent glucose syrup, 5-9 percent skim milk powder, 3-6 percent cocoa powder, and less than one percent each of salt, disodium phosphate, potassium sorbate, chocolate liquor, and flavor. The Cherry Topping #780 contains 35-39 percent water, 31-35 percent tart cherries, 21-25 percent granulated sugar, 3-7 percent starch, 1-3 percent flavor, 1 percent glucose syrup, and less than one percent each of sodium benzoate, sodium citrate, citric acid, malic acid, and color. Caramel Fudge #762 is made from 53-57 percent glucose syrup, 23-27 percent sweetened condensed milk, 7-11 percent fructose, 5-9 percent cream, 1-3 percent butter, and less than one percent each of disodium phosphate, salt, and flavor. The three products are put up in corrugated boxes holding between 32.8 and 40.1 pounds, net weight, for industrial use as ice cream toppings.

The applicable tariff provision for the Chocolate Fudge Topping #754, if imported in quantities that fall within the limits described in additional U.S. note 8 to Chapter 17, will be 1806.20.9500, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for Chocolate and other food preparations containing cocoa: Other preparations in blocks, slabs or bars, weighing more than 2 kg or in liquid, paste, powder, granular or other bulk form in containers or immediate packings, of a content exceeding 2 kg: Other: Other: Other: Other: 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 10 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 1806.20.9800, HTSUSA, and dutiable at the rate of 41.6 cents per kilogram plus 9.5 percent ad valorem.

The applicable subheading for the Caramel Fudge #762, if imported in quantities that fall within the limits described in additional U.S. note 10 to chapter 4, will be 1901.90.4200, HTS, which provides for food preparations of goods of headings 0401 to 0404, not containing cocoa powder or containing cocoa powder in a proportion by weight of less than 10 percent, not elsewhere specified or included...other...dairy products described in additional U.S. note 1 to chapter 4 ...dairy preparations containing over 10 percent by weight of milk solids...described in additional U.S. note 10 to chapter 4 and entered pursuant to its provisions. The rate of duty will be 16 percent ad valorem. If the quantitative limits of additional U.S. note 10 to chapter 4 have been reached, these two products will be classified in subheading 1901.90.4300, HTS, and dutiable at $1.156 per kilogram plus 15.2 percent ad valorem.

The applicable subheading for the Cherry Topping #780 will be 2008.60.0060, Harmonized Tariff Schedule of the United States (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...cherries... other...tart varieties. The rate of duty will be 12.6 cents per kilogram plus 8.2 percent ad valorem.

This ruling is being issued under the provisions of Part 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 Stanley Hopard at 212-466-5760.

Sincerely,

Roger J. Silvestri
Director

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See also:

• Tariff No.: 1806.20.95 - Chocolate and preps w/cocoa, nesoi, o/2kg but n/o 4.5 kg, n/o 65% sugar, desc in Ch17 US note 3, subj. to Ch17 US note 8, not GN15
• Tariff No.: 1806.20.98 - Chocolate and preps w/cocoa, neosi, o/2kg but n/o 4.5 kg, n/o 65% sugar, desc in Ch17 US note 3, not subj to Ch.17 US note 8, not GN15
• Tariff No.: 1901.90.42 - Dairy preps o/10% by wt of milk solids (descr. in add US note 1 to Ch. 4), neosi, subject to add US note 10 to Ch.4
• Tariff No.: 1901.90.43 - Dairy preps o/10% by wt of milk solids (descr. in add US note 1 to Ch. 4), neosi, not subject to gen note 15 or add US note 10 to Ch.4
• Tariff No.: 2008.60.00 - Cherries, otherwise prepared or preserved, nesi