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NY M87003

November 2, 2006

CLA-2-21:RR:NC:2:228 M87003


TARIFF NO.: 2106.90.9997, 2106.90.9998

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

RE: The tariff classification of donut fillings from Canada.

Dear Mr. Ritchie:

In your letters dated August 17, 2006 and October 2, 2006, you requested a tariff classification ruling.

Samples and ingredients breakdowns for five donut fillings were submitted with your first letter. Country of origin and additional ingredient information accompanied your October letter. The samples were examined and disposed of. The Blueberry, Cherry, Raspberry, Strawberry, and Lemon Donut Fill (DF) products have thick, viscous, homogeneous consistencies. Each contains water, high fructose corn syrup, artificial and/or natural flavors (blueberry, cherry, raspberry, strawberry, and/or lemon juice concentrate), corn starch, sugar, salt, citric acid, color, stabilizers, and preservatives. The Blueberry, Cherry, Raspberry, and Lemon DFs contain less than one percent sugar while the Strawberry DF contains between 12-17 percent sugar. The products are put up in 2-kg plastic pouches and ready to use in their imported condition by restaurants making fruit-filled donuts.

In your letter, you suggested all donut fillings were classified in subheading 2106.90.9997 HTSUS, the provision for other food preparations containing sugar. We disagree. Noting the products’ ingredient composition, only the strawberry flavor may fall in that provision.

The applicable subheading for the Strawberry Donut Fill will be 2106.90.9997, Harmonized Tariff Schedule of the United States (HTSUS), which provides for food preparations not elsewhere specified or includedotherother othercontaining sugar derived from sugar cane and/or sugar beets. The rate of duty will be 6.4 percent ad valorem.

The applicable subheading for the Blueberry, Cherry, Raspberry, and Lemon Donut Fills will be 2106.90.9998, HTSUS, which provides for food preparations not elsewhere specified or includedotherother other. 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 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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