CLA-2-19:S:N:N7:228
Ms. Sandra B. Wilks
Tower Group International, Inc.
6730 Middlebelt Road
Romulus, MI 48174-2039
RE: The tariff classification of bakers' supplies from Canada
Dear Ms. Wilks:
In your letter dated May 21, 1993, on behalf of S. Gumpert
of Canada Ltd., Mississauga, Ontario, Canada, you requested a
tariff classification ruling.
Five products are identified in your letter. Chocolate
Flavored Biskrunch Topping is said to consist of 41.7 percent
sugar, 21.7 percent wheat flour, 11.6 percent vegetable oil
shortening, 11.6 percent cocoa, 5 percent invert sugar, 3.4 percent
modified starch, 2.27 percent artificial flavor, 1.2 percent
glucose, and less than one percent each of caramel color, sorbitan
monostearate, polysorbate 60, propylene glycol, sorbitol, sodium
propionate, and artificial color. Vanilla Flavored Biskrunch
Topping is composed of 52.5 percent wheat flour, 29.6 percent
sugar, 7.4 percent invert sugar, 7.3 percent vegetable oil
shortening, and less than one percent each of baking powder,
carboxymethylcellulose, sorbitan monostearate, polysorbate 60,
propylene glycol, sorbitol, sodium propionate, artificial color,
and artificial flavor. Biskrunch is made by mixing all
ingredients, baking, cooling, and grinding to a small particle
size. It will be imported in poly-lined corrugated cartons, and
used as a topping on cakes and pies, and to coat ice-cream bars.
Honey Glaze is a base ingredient for a pastry topping. It consists
of 49.7 percent glucose, 31 percent water, 12.9 percent dextrose,
4.3 percent sugar, 1 percent honey, and less than one percent each
of pectin, modified starch, sodium benzoate, caramel color, citric
acid, artificial flavor, and dimethyl polysiloxane. It is a cooked
product, imported in plastic pails. After adding sugar and water,
it will be used as a pastry glaze. Olde Whyte Artificial Vanilla
Flavour consists of 95 percent water, 4.2 percent ethyl alcohol,
.53 percent vanillin, and .08 percent artificial flavor. This
product is in liquid form, and will be imported in 4-liter plastic
bottles.
The applicable subheading for the Biskrunch toppings will
be 1905.30.0040, Harmonized Tariff Schedule of the United States
(HTS), which provides for bread, pastry, cakes, biscuits and other
bakers' wares, whether or not containing cocoa...sweet
biscuits...other. The duty rate will be free.
The applicable subheading for Honey Glaze will be
2106.90.6597, HTS, which provides for food preparations not
elsewhere specified or included...other...other...containing sugar
derived from sugar cane and/or sugar beets. The rate of duty will
be 10 percent ad valorem.
The applicable subheading for Olde Whyte Artificial Vanilla
Flavour will be 3302.10.2000, HTS, which provides for mixtures of
odoriferous substances and mixtures (including alcoholic solutions)
with a basis of one or more of these substances, of a kind used as
raw materials in industry...of a kind used in the food or drink
industries...containing alcohol...containing not over 20 percent
of alcohol by weight. The rate of duty will be 6.6 cents per
kilogram, plus 3 percent ad valorem.
Goods classifiable under subheading 2106.90.6597 and
3302.10.2000, HTS, which have originated in the territory of
Canada, will be entitled to a 5 percent ad valorem, and a 3.3 cents
per kilogram plus 1.5 percent ad valorem rate of duty,
respectively, under the United States-Canada Free Trade Agreement
(FTA) upon compliance with all applicable regulations.
Your inquiry does not provide enough information for us to
give a classification ruling on Orange Emulsion Artificial Flavor.
Your request for a classification ruling should include a complete
ingredients breakdown, by weight.
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