CLA-2-21:RR:NC:2:228 A89108
Mr. Alan Dee
Mill-Lane Inc.
561 Edward Avenue, Unit 2
Richmond Hill
Ontario, Canada L4C 9W6
RE: The tariff classification of bakers' wares from Canada.
Dear Mr. Dee:
In your letter dated October 11, 1996 received October 22,
1996, you requested a tariff classification ruling.
The sample accompanying your letter was examined and
disposed of. ML Sugarpaste RTR is composed of 80 percent
powdered sugar, 8 percent glucose, 4 percent vegetable
shortening, 6 percent water, 1 percent glycerin, and 1 percent of
various gums. It is packaged for industrial use in double poly
wrap liners, in white corrugated boxes, weighing 5-kilograms, net
weight. After the ML Sugarpaste RTR is kneaded, rolled, colored
or flavored, it is used as a smooth cake covering, a pliable
icing, or for molding and modeling.
The applicable subheading for the ML Sugarpaste RTR will be
2106.90.9400 HTS, which provides for food preparations not
elsewhere specified or included...other...other...articles
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 32.2 cents per kilogram plus 9.5 percent ad valorem.
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 212-466-5760.
Sincerely,
Roger J. Silvestri
Director
National Commodity
Specialist Division