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NY R02786

November 23, 2005

CLA-2-21:RR:NC:2:228 R02786


TARIFF NO.: 2106.90.9998

Ms. Kathryn J. Gilmore
PBB Global Logistics, Inc.
670 Young Street
Tonawanda, NY 14150

RE: The tariff classification of confectionery fillings from Canada.

Dear Ms. Gilmore:

In your letter dated November 4, 2005, on behalf of Dawn Food Products, Ontario, Canada, you requested a tariff classification ruling.

NSA (no sugar added) Caramel Confectionary Filling and NSA Mint Confectionary Filling each contain maltitol syrup, soya oil shortening, maltitol powder, whole milk powder (less than 10 percent), modified corn starch, artificial flavor, glycerin, mono and diglycerides, disodium phosphate, potassium sorbate, color, and carrageenan. The ingredients are mixed, cooked, cooled, and put up in 50-pound pails or 500-pound drums. They will be used “as is” as a filling for danishes, cinnamon rolls, cookies and candies.

In your letter, you suggest these products should be classified in subheading 2106.90.9985, Harmonized Tariff Schedule of the United States, (HTS), the provision for confectionery containing synthetic sweetening agents. Classification as confectionery will not apply to these fillings, which are used as ingredients in the baking industry.

The applicable subheading for the NSA (no sugar added) Caramel Confectionary Filling and NSA Mint Confectionary Filling will be 2106.90.9998, HTS, which provides for food preparations not elsewhere specified or includedotherotherother 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 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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