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NY K87286

July 7, 2004
CLA-2-21:RR:NC:2:228 K87286


TARIFF NO.: 2106.90.9997

Mr. Claude Jobin
Select Marketing Inc.
15 Gerard Avenue
Candiac, QC J5R 3W9 Canada

RE: The tariff classification of food products from Canada

Dear Mr. Jobin:

In your letters dated May 19, 2004 and June 16, 2004 you requested a tariff classification ruling.

Ingredients breakdowns were submitted with your June letter. Caramel Topping is composed of approximately 50 percent maple syrup, 34 percent glucose, and 16 percent condensed milk. Maple coulis is said to consist of approximately 38 percent maple syrup, 31 percent glucose, 22 percent invert sugar, and 9 percent condensed milk. The caramel topping will be packed for retail sale in 2-ounce glass jars and in ½ -ounce plastic packages for restaurant use. The maple coulis will be put up for retail sale in plastic containers holding 12.6 ounces.

The applicable subheading for the Maple Coulis and for the Caramel Topping in 2-ounce jars will be 2106.90.9997, Harmonized Tariff Schedule of the United States (HTS), which provides for food preparations not elsewhere specified or includedotherother containing sugar derived from sugar cane and/or sugar beets. The rate of duty will be 6.4 percent ad valroem.

Your inquiry does not provide enough information for us to give a classification ruling on the Caramel Topping in ½ ounce packages for restaurant use. Your request for a classification ruling should include (1) samples of this product, in the ½-ounce package, and (2) the Brix of the maple syrup and glucose ingredients. When this information is available, you may wish to consider resubmission of your request.

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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