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NY A87433

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October 8, 1996

CLA-2-18:RR:NC:2:228 A87433

CATEGORY: CLASSIFICATION

TARIFF NO.: 1806.20.9500, 1806.20.9800, 1806.20.9900, 2008.80.0000, 2106.90.9400, 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 from Canada.

Dear Mr. Bernard:

In your letter dated September 11, 1996, you requested a tariff classification ruling.

Ingredients breakdowns for five products accompanied your letter. Solid Pack Strawberries is made from 50-54 percent granulated sugar, 35-39 percent strawberries, 8-12 percent water, and less than one percent each of pectin, sodium benzoate, citric acid, color, and calcium chloride. DICF Whole and Fancy Strawberries consists of 48-52 percent strawberries, 39-43 percent granulated sugar, 1-3 percent water, and less than one percent each of pectin, sodium benzoate, citric acid, monocalcium phosphate, and color. Hampstead Brand Strawberry Streak contains 39-43 percent water, 30-34 percent granulated sugar, 14-18 percent glucose syrup, 3-7 percent strawberry, 2-4 percent modified starch, and less than one percent each of flavor, citric acid, concentrated apple juice, sodium citrate, carboxymethyl cellulose, potassium sorbate, lemon juice powder, salt, and color. DICF Regular Chocolate Flavored Marble consists of 42-46 percent water, 35-39 percent sugar, 6-10 percent cocoa powder, 4-8 percent whey powder, 3-5 percent canola oil, and less than one percent each of pectin, flavors, salt, carboxymethyl cellulose, lecithin, potassium sorbate, sorbic acid, and caramel color. DICF Imitation Chocolate Flavor & Color is made from 48-52 percent water, 13-17 percent artificial and natural flavors, 10-14 percent glucose syrup, 5-7 color, 4-6 percent high fructose corn syrup, 3-5 percent cocoa bean concentrate, 2-4 percent cocoa powder, 1-3 percent PD propylene glycol, 1-2 gum karaya, and less than one percent each of carob powder, sodium benzoate, salt, and sorbic acid. The Solid Pack Strawberries, DICF Whole and Fancy Strawberries, and DICF Regular Chocolate Flavored Marble are put up in 25-kilogram pails, the Hampstead Brand Strawberry Streak is put up in 25-kilogram corrugated boxes, and the DICF Imitation Chocolate Flavor and Color in 8.952-kilogram boxes for industrial use as ice cream toppings.

The applicable tariff provision for the DICF Regular Chocolate Flavored Marble, 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 DICF Imitation Chocolate Flavor and Color will be 1806.20.9900 HTS, 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 (con.)...other... other...other. The rate of duty will be 9.5 percent ad valorem.

The applicable subheading for the Solid Pack Strawberries and the DICF Whole and Fancy Strawberries, will be 2008.80.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for fruit...otherwise prepared or preserved... strawberries. The rate of duty will be 13.3 percent ad valorem.

The ingredient breakdown indicates the Hampstead Brand Strawberry Streak will contain over 10 percent cane or beet sugar, by dry weight, and may contain over 65 percent sugar. When containing over 65 percent sugar, the applicable subheading will be 2106.90.9400 HTS, which provides for food preparations not elsewhere specified or included...other ...other...articles containing over 65 percent by dry weight of sugar described in additional U.S. note 2 to chapter 17...other. The rate of duty will be 32.2 cents per kilogram plus 9.5 percent. When containing over 10 percent, and up to 65 percent, by dry weight of sugar, and 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 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.

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.: 1806.20.99 - Chocolate and preps with cocoa, nesoi, ov 2kg but n/o 4.5 kg, n/o 65% sugar, nesoi
• Tariff No.: 2008.80.00 - Strawberries, otherwise prepared or preserved, nesi
• Tariff No.: 2106.90.94 - Food preps, nesoi, n/o 10% milk solids, o/65% sugar, descr. in add US note 2 to Ch.17, not subject to add US note 7 to Ch. 17, not GN15
• Tariff No.: 2106.90.95 - Food preps, nesoi, n/o 10% milk solids, o/10% sugar, descr. in add US note 3 to Ch.17, subject to add US note 8 to Ch. 17, not GN15
• Tariff No.: 2106.90.97 - Food preps, nesoi, n/o 10% milk solids, o/10% sugar, descr. in add US note 3 to Ch.17, not subject to add US note 8 to Ch. 17, not GN15