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NY K86056

May 26, 2004
CLA-2-18:RR:NC:SP:232 K86056


TARIFF NO.: 1806.90.9090; 2106.90.9997

Ms. Lisa M Thomas
PBB Global Logistics, Inc.
670 Young Street
Tonawanda, NY 14150

RE: The tariff classification of Dip Quik Icing from Canada

Dear Ms. Thomas:

In your letter dated May 6, 2004, on behalf of Dawn Food Products Canada, Ltd. Of Etobicoke, Canada, you requested a tariff classification ruling.

You submitted descriptive literature and product samples with your request. The subject merchandise is “Dip Quik Icing” that will be imported in chocolate and vanilla flavors. These will both be packaged along with some mini donuts in three ounce cups for retail sale. The product is a soft paste that will enable the consumer to dip in items to be iced such as donuts or cookies. The Chocolate Dip Quik Icing is said to contain 41.82 percent icing sugar, 27.18 percent granular sugar, 15.34 percent water, 4.69 percent anhydrous dextrose, 4.53 percent glucose syrup, 2.27 percent cocoa, 1.81 percent nulomoline invert syrup, and traces of stabilizers, salt, and vanillin. The Vanilla Dip Quik Icing is stated to consist of 40.95 percent icing sugar, 32.93 percent granular sugar, 15.27 percent water, 4.56 percent glucose syrup, 4.56 percent nulomoline invert syrup, 0.77 percent modified corn starch, and traces of stabilizers, salt, and artificial vanilla custard flavor.

The applicable subheading for the Chocolate Dip Quik Icing will be 1806.90.9090, Harmonized Tariff Schedule of the United States, Annotated, (HTSUSA), which provides for Chocolate and other food preparations containing cocoa: Other: Other: OtherOther. The general rate of duty will be 6 percent ad valorem.

The applicable subheading for the Vanilla Dip Quik Icing will be 2106.90.9997, Harmonized Tariff Schedule of the United States, Annotated, (HTSUSA), which provides for Food preparations not elsewhere specified or included: Other: Other: Other: Containing sugar derived from sugar cane and/or sugar beet. The general rate of duty will be 6.4 percent ad valorem.

The Food and Drug Administration may impose additional requirements on these products. You may contact the FDA at:

Food and Drug Administration
Division of Import Operations and Policy
5600 Fishers Lane
Rockville, Maryland 20857
Telephone: (301) 443-6553

Section 304 of the Tariff Act of 1930, as amended (19 U.S.C. 1304), provides, in general, that all articles of foreign origin imported into the United States must be legibly, conspicuously, and permanently marked to indicate the English name of the country of origin to an ultimate purchaser in the United States. The implementing regulations to 19 U.S.C. 1304 are set forth in Part 134, Customs Regulations (19 CFR Part 134). It is impossible to determine from the sample you have submitted whether or not the final product will be properly marked with the country of origin. You may wish to discuss the matter of country of origin marking with the Customs Import Specialist at the proposed port of entry.

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 John Maria at (646) 733-3031.


Robert B. Swierupski

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