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NY D81396

November 17, 1998

CLA-2-21:RR:NC:2:228 D81396


TARIFF NO.: 2106.90.9500, 2106.90.9700

Ms. Michelle Rymal
UFL Foods Inc.
9110 23rd Avenue
Edmonton, Alberta
Canada T6N 1H9

RE: The tariff classification of salad dressing ingredients from Canada.

Dear Ms. Rymal:

In your letter dated August 12, 1998, you requested a tariff classification ruling.

Samples and ingredients breakdowns were submitted with your letter. The samples were forwarded to the United States Customs Laboratory for analysis. Fat Free Mayo U946 is a fine yellow-colored powder said to consist of 64 percent salt, 26 percent sugar, 7 percent cream flavor and 3 percent spice. Ranch Seasoning U929C is a light yellow-colored powder with visible spices said to contain 45 percent sugar, 41 percent salt, 10 percent cultured dextrose, and 4 percent spice. Honey Mustard V050 is a tan-colored mixture with seeds said to contain 57 percent sugar, 16 percent salt, 13 percent spice, 8 percent dehydrated onion and 6 percent cultured dextrose. Laboratory analysis found the Fat Free Mayo U946 to contain 19.2 percent sucrose, the Ranch Seasoning U929C, 19.3 percent sucrose and the Honey Mustard V050, 56.5 percent sucrose. The products will be imported into the United States for further processing into salad dressings.

The applicable subheading for the salad dressing ingredients, if imported in quantities that fall within the limits described in additional U.S. note 8 to chapter 17, 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...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% ad valorem. 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 30.5 cents per kilogram plus 9 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.


Robert B. Swierupski

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