CLA-2-21:S:N:N7:228 810310
Mr. Gregory Kozak
Canadian Blending & Processing, Inc.
P.O. Box 7279
Windsor, Ontario N9C 4E9
RE: The tariff classification of a gelatin based sugar "paste"
from Canada.
Dear Mr. Kozak:
In your letter dated April 26, 1995 you requested a tariff
classification ruling.
An ingredient breakdown and a sample were submitted with
your letter. The sample was examined and disposed of. The
product is a firm, spongy, marshmallow-like product which is a
blend of 83 percent sucrose, 8 percent gelatin, 8 percent water
and 1 percent maltodextrin. It will be imported in cardboard
containers weighing greater than 20 kilograms and sold to
manufacturers in the food industry to be used in the manufacture
of desserts.
The applicable subheading for the gelatin based sugar
"paste" will be 2106.90.5870, Harmonized Tariff Schedule of the
United States (HTS), which provides for food preparations not
elsewhere specified or included... other...of gelatin...other...
containing sugar derived from sugar cane or sugar beets. The
duty rate will be 5.8 percent ad valorem.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
Sincerely,
Jean F. Maguire
Area Director
New York Seaport