CLA-2-18:S:N:N7:228 807315
2106.90.9400
Ms. Ann Williams
Tower Group International, Inc.
205 West Service Road
Champlain, NY 12919-0218
RE: The tariff classification of bakers' supplies from Canada
Dear Ms. Williams:
In your letter dated February 22, 1995, on behalf of JLB
Commodities, Franklin Square, NY, you requested a tariff
classification ruling.
Ingredients breakdowns for four products were submitted with
your letter. Choco Shine appears to be a brown, viscous liquid
composed of sugar (over 10 percent, by dry weight), glucose,
water, vegetable shortening, cocoa powder, salt, sodium alginate,
artificial flavor, sorbitan, monosterate, and mono and di-
glycerides. It will be packed in 30-pound pails or 15-pound
jugs, and sold to grocery stores for use as a decorative topping
for baked goods. White & Shine is similar in form, use, and
packaging to the Choco Shine product, but is white in color.
This item is composed of sugar (over 65 percent, by dry weight),
glucose, water, vegetable shortening, salt, sodium alginate,
titanium oxide, artificial flavor, sorbitan, monosterate, and
mono and di-glycerides. Poppy Butter is composed of ground poppy
seeds, water, fructose, glucose, salt, and sodium benzoate. This
product is packed in 40-pound pails, and sold to bakeries, who
apply the item to pastries, directly from the pail. Oven Proof
Pastry Filling is packed and used in the same manner as the poppy
product. The ingredients for this item are glucose or fructose,
apples, fruits (the content varies, but could be raspberry,
strawberry, fieldberry, tropical fruit, peach, or apricot), sugar
(less than 10 percent), pectin, sodium benzoate, and artificial
flavor and color.
The applicable subheading for the Choco Shine will be
1806.20.9900, Harmonized Tariff Schedule of the United States
(HTS), which provides for chocolate and other food preparations
containing cocoa...other preparations...in liquid, paste, powder,
granular or other bulk form in containers or immediate packings,
of a content exceeding 2 kg...other...other...other. The general
rate of duty will be 9.8 percent ad valorem.
The applicable subheading for the Poppy Butter will be
2008.19.9090, HTS, which provides for fruits, nuts, and other
edible parts of plants, otherwise prepared or preserved, whether
or not containing added sugar or other sweetening matter...not
elsewhere specified or included...nuts, peanuts (ground nuts) and
other seeds...other...other. The general rate of duty will be
26.3 percent ad valorem.
The applicable subheading for the Oven Proof Pastry Filling
will be 2008.92.9094, HTS, which provides for fruits, nuts, and
other edible parts of plants, otherwise prepared or preserved...
other...mixtures...other...other. The general rate of duty will
be 17.1 percent ad valorem.
The applicable subheading for the White & Shine 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 general rate
of duty will be 33 cents per kilogram, plus 9.8 percent ad
valorem.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport