CLA-2-17:S:N:N7:232 814310
Ms. Kerry Webb
CSP Foods
75 Vickers Road
Etobicoke, Ontario
Canada M9B 6B6
RE: The tariff classification of a Sugar Mill White Fondant from
Canada.
Dear Ms. Webb:
In your letter dated August 14, 1995 you requested a tariff
classification ruling.
A sample was received by this office. However, your letter
dated March 15, 1995 was not received. The subject merchandise
is described on the specification sheet enclosed with your letter
as "Icing Fondant White" and is stated to contain 54.9 percent
sugar, 26.4 percent water and 18.7 percent glucose. It will be
imported in 20 kilogram pails.
The applicable tariff provision for the Sugar Mill White
Fondant will be 1704.90.6800, Harmonized Tariff Schedule of the
United States Annotated (HTSUSA), which provides for Sugar
confectionery (including white chocolate), not containing
cocoa...other...other...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
46.2 cents per kilogram plus 11.9 percent ad valorem. In
addition, products classified under subheading 1704.90.6800, HTS,
will be subject to additional duties based on their value as
described in subheadings 9904.17.31 to 9904.17.38, HTS.
This ruling is being issued under the provisions of Part 177
of the Customs Regulations (19 CFR 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