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May 5, 1999

CLA-2-21:RR:NC:2:228 E80803


TARIFF NO.: 2106.90.6400; 2106.90.6600

Mr. Steve Homokay
PBB Global Logistics
434 Delaware Avenue
Buffalo, NY 14202

RE: The tariff classification of cream fillings from Canada

Dear Mr. Homokay:

In your letter dated April 12, 1999, on behalf of Galaxy Candy Corporation, Norval, Ontario, you requested a tariff classification ruling.

Samples, submitted with your letter, were received in spoiled condition, and were disposed of. Liquid Cream Filling and Solid Cream Filling are said to be ingredients used in bakery goods and frozen foods. Liquid Cream Filling is said to be composed of from 40-46 percent butterfat, 5-11 percent dry milk solids, 2.5-4 percent sugar, less than one percent vanilla, and the balance water. Solid Cream Filling consists of from 45-50 percent butterfat, 20-30 percent sugar, 10-12 percent milk solids, 2.5-8 percent water, and less than one percent vanilla. The liquid product will be imported in tank trucks or in totes, the solid filling will be imported in 20-25-kilogram blocks.

The applicable subheading for the cream fillings, if imported in quantities that fall within the limits described in additional U.S. note 10 to chapter 4, will be 2106.90.6400, Harmonized Tariff Schedule of the United States (HTS), which provides for food preparations not elsewhere specified or included...other...containing over 10 percent by weight of milk solids...other, dairy products described in additional U.S. note 1 to chapter 4...described in additional U.S. note 10 to chapter 4 and entered pursuant to its provisions. The rate of duty will be 10 percent ad valorem. If the quantitative limits of additional U.S. note 10 to chapter 4 have been reached, the product will be classified in subheading 2106.90.6600, HTS, and dutiable at the rate of 72.5 cents per kilogram, plus 8.8 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 212-637-7065.


Robert B. Swierupski

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