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NY A84073

June 14, 1996

CLA-2-21:RR:NC:FC:228 A84073


TARIFF NO.: 2106.90.9500, 2106.90.9700, 2106.90.9997

Mr. James E. Bernard
CSP Foods
R.R. #3 Box 830
Montpelier, Vermont 05602

RE: The tariff classification of an ice cream topping from Canada.

Dear Mr. Bernard:

In your letter dated May 23, 1996 you requested a tariff classification ruling.

Butterscotch Fudge Topping #758 consists of between 67 and 71 percent glucose syrup, 16-20 percent sweetened condensed skim milk, 6-10 percent granulated sugar, 1-3 percent butter, and less than one percent each of vegetable oil shortening, disodium phosphate, water, caramel and other colors, and flavor. The product, imported in corrugated boxes containing 38.4 lbs., net weight, is to be used as an ice cream topping by the food service industry.

The range of ingredients provided shows the product may contain more or less than 10 percent by dry weight of cane or beet sugar. If the topping contains more than 10 percent cane or beet sugar and imported in quantities that fall within the limits described in additional U.S. note 8 to chapter 17, the applicable subheading will be 2106.90.9500 Harmonized Tariff Schedules of the United States (HTS), which provides for food preparations not elsewhere specified or included...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 rate of duty will be 10 percent. If the quantitative limits of additional U.S. note 8 to chapter 17 have been reached, the product will be classified in subheading 2106.90.9700, HTS, and dutiable at the rate of 32.2 cents per kilogram plus 9.5 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.


Roger J. Silvestri

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