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NY F86582

May 24, 2000

CLA-2-21:RR:NC:2:228 F86582


TARIFF NO.: 2106.90.9997

Mr. Ron Solovitz
Not A Bad Idea Inc.
1616 Walnut Street
Suite 1912
Philadelphia, PA 19103

RE: The tariff classification of a dessert topping from Belgium.

Dear Mr. Solovitz:

In your letters dated April 12, 2000, and April 19, 2000, you requested a tariff classification ruling.

The product is described as a non-dairy whipped topping, packed in an aerosol container. The stated ingredients are water (58 percent), vegetable fats and oils (26 percent), sugar (6 percent), NutriSweet, low-fat powdered milk (2 percent each), lactose (one percent), and less than one percent each of emulsifiers, stabilizers, salt, flavors (strawberry, mocha, and vanilla), acidity regulators, and propellant. The topping will be imported in containers holding 250 or 500 grams.

The applicable subheading for the whipped topping in an aerosol can will be 2106.90.9997, Harmonized Tariff Schedule of the United States (HTS), which provides for food preparations not elsewhere specified or includedotherothercontaining sugar derived from sugar cane and/or sugar beets. The rate of duty will be 6.4 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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