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NY R03972

May 25, 2006

CLA-2-21:RR:NC:N2:228 R03972


TARIFF NO.: 2106.90.9997

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

RE: The tariff classification of a confectionery filling from Canada

Dear Mr. Romano:

In your letter dated May 18, 2006, on behalf of Dawn Food Products of Canada, Ltd., Etobicoke, Ontario, Canada, you requested a tariff classification ruling.

Caramel Confectionery Filling 1920 NT is described as a soft, sweet material used as a filling for confectionery products. The filling material is said to be composed of 51 percent glucose, 14 percent sugar, 11 percent sweetened condensed whole milk, 9 percent water, 6 percent coconut oil, 4 percent brown sugar, 3 percent sorbitol, and less than 2 percent flavor, salt, lecithin, potassium sorbate, and color. The product will be imported in 550-pound fiber drums.

The applicable subheading for this product 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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