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NY H88892

April 18, 2002

CLA-2-21:RR:NC:2:228 H88892


TARIFF NO.: 2106.90.9997

Mr. Rick Gizzi
CSP Foods, Inc.
23240 Chagrin Boulevard
Suite 810
Beachwood, Ohio 44122

RE: The tariff classification and status under the North American Free Trade Agreement (NAFTA), of an icing from Canada; Article 509

Dear Mr. Gizzi:

In your letter dated February 21, 2002, you requested a ruling on the status of an icing from Canada under the NAFTA.

The sample submitted with your letter was forwarded to the United States Customs laboratory for analysis. The Buttercreme Cake Icing is a soft, white, ready to use paste with a creamy consistency. Your letter states the icing is made from 59.87 percent sugar, 29.93 percent partially hydrogenated soybean and cottonseed oils, 7.34 percent water, and less than one percent each of emulsifier, starch, titanium dioxide, salt, and natural and artificial vanilla flavor. Laboratory analysis found it to contain 60 percent sugar by dry weight. The icing will be packed in 45-lb. cartons and sold to wholesale bakeries and bakery distributors.

All of the ingredients used to make the icing are products of Canada or the United States.

The applicable tariff provision for the Buttercreme Cake Icing will be 2106.90.9997, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for food preparations not elsewhere specified or includedotherother othercontaining sugar derived from sugar cane and/or sugar beets. The general rate of duty will be 6.4 percent ad valorem. The Buttercreme Cake Icing, being wholly obtained or produced entirely in the territory of Canada and the United States, will meet the requirements of HTSUSA General Note 12(b)(i), and will therefore be entitled to a free rate of duty under the NAFTA upon compliance with all applicable laws, regulations, and agreements.

This ruling is being issued under the provisions of Part 181 of the Customs Regulations (19 C.F.R. 181).

This ruling letter is binding only as to the party to whom it is issued and may be relied on only by that party.

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 646-733-3029.


Robert B. Swierupski

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