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NY M86120

November 2, 2006

CLA-2-21:RR:NC:N2:228 M86120


TARIFF NO.: 2106.90.9400; 2106.90.9997

Mr. Dan Ritchie
Tim Hortons
874 Sinclair Road
Oakville, Ontario L6K 2Y1 Canada

RE: The tariff classification of glazes and frostings from Canada

Dear Mr. Ritchie:

In your letter dated August 21, 2006 you requested a tariff classification ruling.

Samples and ingredients breakdowns for four products (Strawberry Glaze, Donut Glaze, Cinnamon Roll Frosting, and Maple Frosting) were submitted with your letter. The samples were forwarded to the Customs laboratory for analysis. The products are described as donut glazes and pastry frostings, in condition ready to apply to bakers’ wares without further processing, imported in 2-kilogram plastic pouches for use by Tim Hortons restaurants. Ingredients common to all products are sugar (33-78 percent), water (13-58 percent), modified corn starch (3-8 percent), and citric acid (less than one percent). Other ingredients, depending on variety and in quantities ranging from less than one percent to 10 percent, include shortening, glucose, whey, flavoring, citric acid, color, preservatives, stabilizers, salt, and titanium dioxide. Laboratory analysis found the Maple Frosting, Cinnamon Roll Frosting, and Donut Glaze contained over 65 percent, by dry weight, of cane or beet sugar (77.49, 77.08, and 97.68 percent, respectively). Analysis of the sample of Strawberry Glaze found 49.86 percent cane or beet sugar, by dry weight.

In your letter, you suggested all products should be classified in subheading 2106.90.9997, Harmonized Tariff Schedule of the United States (HTSUS), the provision for other food preparations not elsewhere specified or included, containing cane or beet sugar. We do not agree. Based on their stated ingredient composition, use, and the laboratory analysis, only the Strawberry Glaze will be so classified. The remaining products will be classified elsewhere.

The applicable subheading for the Maple Frosting, Cinnamon Roll Frosting, and Donut Glaze will be 2106.90.9400, HTSUS, 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 17 other. The rate of duty will be 28.8 cents per kilogram plus 8.5 percent ad valorem.

The applicable subheading for the Strawberry Glaze will be 2106.90.9997, HTSUS, 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.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/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 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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