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NY A84074



June 25, 1996

CLA-2-18:RR:NC:FC:228 A84074

CATEGORY: CLASSIFICATION

TARIFF NO.: 1806.20.9500, 1806.20.9800, 2008.99.2000, 2103.90.9060, 2106.90.9500, 2106.90.9700

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

RE: The tariff classification of ice cream toppings and "Brazier Sauce" from Canada.

Dear Mr. Bernard:

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

Ingredients breakdowns for five products were submitted with your letter. The Cold Fudge #766 consists of between 28 percent and 32 percent water, 21-25 percent granulated sugar, 17-21 percent glucose syrup, 11-15 percent vegetable oil shortening, 4-8 percent skim milk powder, 3-7 percent cocoa, and less than one percent each of sodium alginate, mono and disodium phosphate, dextrin,, mono and diglycerides, lecithin, propyl paraben, salt, potassium sorbate, whey solids, and calcium caseinate. The Frozen Strawberry Fruit Base is made from between 64-67 percent water, 16-20 percent granulated sugar, 9-12 percent strawberry juice, 7-11 percent sliced strawberries and less than 1 percent flavor. The Red Raspberry Topping #784 contains 30-34 percent raspberries, 23-27 percent granulated sugar, 20-24 percent water, 14-18 percent glucose syrup, 1-3 percent modified corn starch, and less than one percent each of locust bean gum, sodium citrate, citric acid, sodium benzoate, color, and flavor. Farmers Butterscotch Marble consists of between 24 and 30 percent granulated sugar, 26-34 percent glucose syrup, 20-28 percent water, 9-13 percent fructose, 4-8 percent whey powder, 1-3 percent vegetable oil shortening, and less than one percent each of salt, sorbic acid sodium citrate, pectin, calcium chloride, colors and flavor. The Brazier sauce contains 36-40 percent water, 28-32 percent tomato paste, 7-11 percent glucose syrup, 6-10 percent granulated sugar, 5-9 percent vinegar, 1-5 percent salt, 1-3 percent lemon juice powder, 1-3 percent spices, and less than one percent each of sorbic acid, citric acid, caramel color, locust bean gum, and flavor. The products will be imported in either corrugated boxes or plastic pails containing between 32.6 and 59.8 pounds, net weight, for industrial use. The Cold Fudge #766, Frozen Strawberry Fruit Base, Red Raspberry, and Farmers Butterscotch Marble are ice cream toppings and the Brazier Sauce is stated to be used as a condiment.

The applicable tariff provision for the Cold Fudge #766, 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 Red Raspberry Topping #784 will be 2008.99.2000, 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...other...berries...other. The rate of duty will be 6.2 percent ad valorem.

The applicable subheading for the Frozen Strawberry Fruit Base and the Farmers Butterscotch Marble, if 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 products 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.

The applicable subheading for the Brazier Sauce will be 2103.90.9060, Harmonized Tariff Schedule of the United States (HTS), which provides for Sauces and preparations therefor... other...other...other. The rate of duty will be 7.1 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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