CLA-2-21:RR:NC:2:228 I83832
Ms. Diana L. Kepler
Panalpina, Inc.
2461 Directors Row
Indianapolis, IN 46241
RE: The tariff classification of fruit fillings from Canada
Dear Ms. Kepler:
In your letter dated June 25, 2002, on behalf of Sensient Flavors, Inc., Indianapolis, IN, you requested a tariff classification ruling.
Ingredients breakdowns accompanied your letter. The products are described as fruit fillings, imported in 2000 to 2400-pound plastic totes, and used as the filling for baked products. Six filling varieties are identified in your letter – apple, strawberry, raspberry, strawberry-kiwi, peach-apricot, and apple-cinnamon. Ingredients common to all are sugar (over 10 percent, by dry weight), glucose, dextrose, water, modified starch (corn or tapioca), pectin, dehydrated apples and/or apple powder, and citric acid. Other ingredients, depending on variety, are strawberries, raspberries, kiwi, peaches, apricots, fruit juice concentrate, spice, natural or artificial flavor, color, salt, malic acid, lecithin, canola oil, potassium sorbate, and sodium benzoate.
The applicable subheading for the fruit fillings, if imported in quantities that fall within the limits described in additional U.S. note 8 to chapter 17, will be 2106.90.9500 Harmonized Tariff Schedules of the United States (HTS), which provides for food preparations not elsewhere specified or included…other…other…articles containing over 10 percent by dry weight of sugar described in additional U.S. note 3 to chapter 17… described in additional U.S. note 8 to chapter 17 and entered pursuant to its provisions. The rate of duty will be 10 percent ad valorem. If the quantitative limits of additional U.S. note 8 to chapter 17 have been reached, the product will be classified in subheading 2106.90.9700, HTS, and dutiable at the rate of 28.8 cents per kilogram plus 8.5 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 646-733-3029.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division