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NY K83799

March 8, 2004
CLA-2-21:RR:NC:2:228 K83799


TARIFF NO.: 2106.90.9997

Mr. Bob Forbes
R.O.E. Logistics
660 Bridge Street
Montreal, Quebec H3K 3K9 Canada

RE: The tariff classification of a cookie filling from Canada

Dear Mr. Forbes:

In your letters dated January 15, 2004 and February 25, 2004, on behalf of Barry Callebaut Canada, Inc., Hyacinthe, Quebec, Canada, you requested a tariff classification ruling.

A sample, submitted with your February letter, was examined and disposed of. Product no. LSH 8649 is a moderately firm, white-colored paste, said to be composed of approximately 57 percent sugar, 43 percent hydrogenated vegetable oil, and less than one percent lecithin. The product is described as a “bakeable filling that is ready to use as is” for cookies or other bakers’ wares. LSH 8649 will be imported in 50-pound pails.

The applicable subheading for this product 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 646-733-3029.


Robert B. Swierupski

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