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NY L83315

March 23, 2005

CLA-2-21:RR:NC:N2:228 L83315


TARIFF NO.: 2106.90.9997

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

RE: The tariff classification of icing from Canada

Dear Ms. Thomas:

In your letter dated March 8, 2005, on behalf of Dawn Food Products Canada, Ltd., Etobicoke, Canada, you requested a tariff classification ruling.

Sample and an ingredients breakdown accompanied your letter. The samples were examined and disposed of. The product, called “string icing” and “string dip,” is a soft, white-colored paste said to be composed of 82 percent icing sugar, 8.5 percent granulated sugar, 8 percent maltodextrin, and less than one percent, each, of corn starch, guar gum, titanium dioxide, citric acid, agar, potassium sorbate, alginate, and artificial flavoring. The icing/dip will be packed in unmarked one or two-ounce foil-sealed plastic tubs or plastic film pouches. After importation, the tubs and pouches will be inserted into a package of cinnamon rolls, for sale to retail consumers.

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 includedotherotherothercontaining sugar derived from sugar cane and/or sugar beets. The rate of duty will be 6.4 percent ad valorem.

This merchandise is subject to The Public Health Security and Bioterrorism Preparedness and Response Act of 2002 (The Bioterrorism Act), which is regulated by the Food and Drug Administration (FDA). Information on the Bioterrorism Act can be obtained by calling FDA at 301-575-0156, or at the Web site www.fda.gov/oc/bioterrorism/bioact.html.

Your inquiry does not provide enough information for us to give a country of origin marking ruling. Your request for a marking ruling should include the country origin of all ingredients and a sample of the retail packaging these icings will be placed into after importation. For the sugar ingredients, please state whether the sugar(s) is(are) derived from sugar cane or sugar beets. If cane sugar, identify its source and state where the sugar was refined. 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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