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NY B88431

October 2, 1997

CLA-2-21:RR:NC:2:228 B88431


TARIFF NO.: 2106.90.9997

Ms. Darlene E. DiBernardo
100 Walnut Street
P.O. Box 2850
Champlain, NY 12919

RE: The tariff classification of baking ingredients from Canada

Dear Ms. DiBernardo:

In your letter dated August 5, 1997, on behalf of Lipton Monarch PMG, Rexdale, Ontario, Canada, you requested a tariff classification ruling.

Samples, submitted with your letter, were forwarded to the U.S. Customs laboratory for analysis. "Artisan Flavored Flakes" are flat articles, approximately 1/16-inch thick, and 1/2- to 3/4-inch square or irregular-shaped, sold to the food service industry. The flakes will be used as a coloring or flavoring ingredient, or, when melted, as a coating or drizzle on baked goods. Both the red-colored wild raspberry flakes and the blue-colored blueberry flakes are said to contain sugar, hydrogenated vegetable oil, malic acid, artificial flavor, tricalcium phosphate, sodium citrate, color and lecithin. The blueberry flakes also contain ethyl maltol. Laboratory analysis found the wild raspberry flakes contained 55.2 percent sucrose, and the blueberry flakes contained 60.6 percent sucrose.

The applicable tariff provision for these two products will be 2106.90.9997, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for food preparations not elsewhere specified or included...other...other...other... containing sugar derived from sugar cane and/or sugar beets. The general rate of duty will be 8.2 percent ad valorem.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 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.


Robert B. Swierupski

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