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NY R03496

March 24, 2006

CLA-2-21:RR:NC:N2:228 R03496


TARIFF NO.: 2106.90.9997

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

RE: The tariff classification of icing from Canada

Dear Mr. Romano:

In your letter dated March 20, 2006, on behalf of Dawn Food Products, Etobicoke, Ontario, Canada, you requested a tariff classification ruling.

The product is described as “Sonic” Dipping Icing, a soft, ready to use icing, packaged in foil-sealed, one ounce plastic cups. The stated ingredients are 58 percent granulated sugar, 21 percent icing sugar, 17 percent glucose syrup, 2 percent sorbitol, and less than one percent of salt, flavor, xanthan gum, propylene glycol, titanium dioxide, phosphoric acid, potassium sorbate, cellulose gum, and agar. The icings will be imported in cartons containing 300 cups, and distributed to Sonic fast food restaurants. The icing cups will be provided to customers in the restaurant when they purchase a cinnamon bun type product.

The applicable subheading for this merchandise will be 2106.90.9997, Harmonized Tariff Schedule of the United States (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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