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NY 853736

CLA-2-18:S:N:N1:228 853736


TARIFF NO.: 1806.90.0078; 1901.90;3040; 2008.80.0000; 2008.99.2000; 2106.90.6097

Mr. Lee Miller
F.W. Myers & Co., Inc.
P.O Box 406
St. Albans, VT 05478

RE: The tariff classification of fruit syrups and dessert toppings from Canada.

Dear Mr. Miller:

In your letters dated May 21 and June 15, 1990, on behalf of Maclean & Larochelle Fine Foods, Pointe Claire, Quebec, Canada, you requested a tariff classification ruling.

Seven samples were submitted with your May letter. The products were examined and disposed of. Belgian Chocolate Dessert Sauce is a dark brown, syrup-like product composed of 35 percent chocolate, 32 percent cream, 28 percent sugar, 5 percent butter, and 1.4 percent lecithin. Classic Caramel Dessert Sauce is a thick, tan-colored syrup consisting of 40 percent cream, 30 percent brown sugar, 20 percent sugar, 10 percent butter and 1.4 percent lecithin. Raspberry Coulis with Chambord Liquor and Strawberry Coulis with Champagne are red, free-flowing liquids composed of 60 percent finely screened fruit puree, 37 percent sugar, 3 percent liquor or champagne, 2 percent corn starch, one percent lemon juice. The fruit syrups (strawberry, rasp- berry, blackberry) are composed of 93 percent liquid sugar, 6 percent fruit concentrate, and one percent lemon juice. All products are put up for retail sale, the dessert toppings in 175 milliliter glass jars, the syrups in 350 milliliter glass bottles.

The applicable subheading for the chocolate dessert sauce will be 1806.90.0078, Harmonized Tariff Schedule of the United States (HTS), which provides for chocolate and other food preparations containing cocoa... other... other... put up for retail sale... other. The rate of duty will be 7 percent ad valorem. The applicable subheading for the caramel dessert sauce will be 1901.90.3040, HTS, which provides for food preparations of goods of headings 0401 to 0404, not containing cocoa powder... other... articles of milk or cream not specially provided for... other. The rate of duty will be 17.5 percent ad valorem.

The strawberry dessert topping will be classified in subheading 2008.80.0000, HTS, which provides for fruit... otherwise prepared or preserved... strawberries. The rate of duty will be 14 percent ad valorem.

The raspberry topping will be classified in subheading 2008.99.2000, HTS, the provision for fruit... otherwise prepared or preserved... other... berries... other. The rate of duty will be 7 percent ad valorem.

The fruit syrups will be classified in subheading 2106.90.6097, HTS, which provides for food preparations not elsewhere specified or included... other... containing sugar derived from sugar cane and/or sugar beets. The rate of duty will be 10 percent ad valorem.

Goods classifiable under subheadings 1806.90.0078, 1901.90.3040, 2008.80.0000, 2008.99.2000, and 2106.90.6097, HTS, which have originated in the territory of Canada, will be entitled to a 5.6, 14, 11.2, 5.6, and 8 percent ad valorem rate of duty, respectively, under the United States-Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations.

The caramel dessert topping, classified in subheading 1901.90.3040, HTS, will also be subject to the quota restrictions of subheading 9904.10.60, HTS.

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

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Jean F. Maguire
Area Director

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