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NY N022547

February 15, 2008



TARIFF NO.: 2106.90.9997

Mr. Joseph F. Walter
Livingston International Trade Services, Inc. 670 Young Street
Tonawanda, NY 14150

RE: The tariff classification of icing from Canada.

Dear Mr. Walter:

In your letter dated January, 29, 2008, on behalf of Dawn Food Products, Canada, you requested a tariff classification ruling.

An ingredients breakdown and a description of the manufacturing process were submitted with your letter.

The product is described as “01032193 – RTU Burger King Icing TFF” composed of 40 percent sugar, 40 percent liquid sugar (67.5 Brix), 10 percent glucose syrup, 8 percent water, and less than one percent each of sorbitol, propylene glycol, salt, titanium dioxide, xanthan gum, agar, cellulose gum, potassium sorbate, phosphoric acid, and flavor. The icing is imported in sealed 1-ounce plastic cups, 300 cups to a case, and sold to restaurants for their customers to use as ready-to-use icing for mini cinnamon buns.

The applicable subheading for the icing 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 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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