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NY R01725

April 22, 2005

CLA-2-21:RR:NC:2:228 R01725


TARIFF NO.: 2106.90.9400

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

RE: The tariff classification of an icing from Switzerland.

Dear Mr. Forbes:

In your letters dated March 7, 2005, and March 31, 2005, on behalf of Barry Callebaut, Canada, you requested a tariff classification ruling.

Product Number 50311 is a ready to use icing composed of 78.8 percent sugar, 9.9 percent glucose syrup, 5.1 percent water, 4.96 percent hydrogenated vegetable fat, and less than one percent each of gelling agent, glycerol, citric acid, and vanillin. It is imported as a white colored kneadable paste in 7-kilogram pails and used to cover wedding cakes and other decorative purposes.

The applicable subheading for this product will be 2106.90.9400, Harmonized Tariff Schedule of the United States (HTS), which provides for food preparations not elsewhere specified or includedotherotherarticles containing over 65 percent by dry weight of sugar described in additional U.S. note 2 to chapter 17other. The rate of duty will be 28.8 cents per kilogram plus 8.5 percent ad valorem. In addition, products classified in subheading 2106.90.9400, HTS, will be subject to additional duties based on their value, as described in subheadings 9904.17.31 to 9904.17.38, HTS.

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 telephone number (301) 575-0156, or at the Web site www.fda.gov/oc/bioterrorism/bioact.html.

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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