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NY 886047





May 21, 1993

CLA-2-21:S:N:N7:228

CATEGORY: CLASSIFICATION

TARIFF NO.: 2106.90.6597

Mr. David M. Blake
Tower Group International
128 Dearborn Street
Buffalo, NY 14207-3198

RE: The tariff classification of imitation bacon bits from Canada

Dear Mr. Blake:

In your letter dated May 12, 1993, on behalf of Griffith Laboratories Limited, Scarborough, Ontario, Canada, you requested a tariff classification ruling.

Technical information and two samples accompanied your letter. The samples were examined and disposed of. "Specialty Brands Imitation Smokey Bits #40018" and "Specialty Brands Imitation Bacon Crisps #40007," are products consisting of irregular-shaped, reddish/brown particles of relatively uniform size. The pieces in the latter product are somewhat larger, measuring approximately 1/2-inch in length. Each is composed of textured soya flour (40-60 percent), vegetable oil shortening or hydrogenated vegetable oil (25-35 percent or 20-30 percent, respectively), salt (5-10 percent), sugar (1-5 percent), and several other ingredients at less than one percent each. The "bits" and "crisps" are finished food products, ready to use as a garnish for salads.

The applicable subheading for the imitation bacon bits and bacon crisps will be 2106.90.6597, Harmonized Tariff Schedule of the United States (HTS), which provides for food preparations not elsewhere specified or included...other...other...containing sugar derived from sugar cane and/or sugar beets. The duty rate will be 10 percent ad valorem.

Goods classifiable under subheading 2106.90.6597, HTS, which have originated in the territory of Canada, will be entitled to a 5 percent ad valorem rate of duty under the United States-Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations.

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.

Sincerely,

Jean F. Maguire
Area Director

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