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NY R02354

August 11, 2005

CLA-2-21:RR:NC:2:228 R02354


TARIFF NO.: 2106.90.9997

Mr. Mark Romano
PBB Global Logistics, Inc.
670 Young Street
Tonawanda, NY 14150

RE: The tariff classification of an icing from Canada.

Dear Mr. Romano:

In your letters dated July 13, 2005, and August 1, 2005, you requested a ruling on an icing from Canada.

An ingredients breakdown was submitted with your first letter. Packaging information was submitted with your August letter. The product is described as a soft icing composed of 49.5 percent icing sugar, 40.5 percent granulated sugar, 5.4 percent glucose syrup, and less than one percent each of agar, salt, mono and diglycerides, potassium sorbate, sodium propionate, food color, caramel color, and corn starch. The icing is put up in sealed plastic cups weighing approximately 28 grams (one ounce), net weight, three hundred cups to a carton. The product will be sold to fast food restaurants for their customers to use as a ready-to-use icing for baked goods.

The applicable tariff provision for the icing will be 2106.90.9997, Harmonized Tariff Schedule of the United States (HTS), which provides for food preparations not elsewhere specified or includedotherother... other containing sugar derived from sugar cane and/or sugar beets. The general rate of duty will be 6.4 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 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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