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
Co. of Canada Ltd., you requested a tariff classification ruling.
Ingredients breakdowns for five products were submitted.
Ready To Use Graham Cracker Pie Crust Mix is composed of 46.2
percent graham cracker crumbs, 21.8 percent vegetable oil
shortening, 13.8 percent brown sugar, 9.7 percent wheat flour, 5.4
percent sugar, 1.3 percent invert sugar, and less than one percent
each of spice, natural and artificial flavors, salt,
carboxymethylcellulose, sodium propionate, propylene glycol,
sorbitan monostearate, and artificial color. The ingredients are
mixed together, and the blended product packed in poly-lined
corrugated cartons. This product is used as pie or tart shells,
or bottoms for cheese cakes. West Indian Style Artificial Rum
Flavour is a liquid, packed in 4-liter plastic bottles, made from
53.4 percent rum, 32 percent glucose, 5.2 percent propylene glycol,
3.5 percent water, 3.4 percent invert sugar, 1.7 percent natural
and artificial flavor, and less than one percent each of ethyl
alcohol, iso amyl alcohol, and caramel color. Strawberry Blossom
Artificial Flavour, also put up in 4-liter plastic bottles, is
composed of 41.6 percent water, 39.8 percent glucose, 11.5 percent
propylene glycol, 6.1 percent citric acid, and less than one
percent each of artificial flavor and artificial color.
The applicable subheading for the graham cracker pie crust mix
will be 1905.90.9090, Harmonized Tariff Schedule of the United
States (HTS), which provides for bread, pastry, cakes, biscuits and
other bakers' wares...other...other...other. The duty rate will
be 10 percent ad valorem.
The applicable subheading for the artificial rum flavor 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 duty rate will be
10 percent ad valorem.
The applicable subheading for the strawberry blossom
artificial flavor will be 2106.90.6599, HTS, which provides for
food preparations not elsewhere specified or
included...other...other...other. The duty rate will be 10 percent
ad valorem.
Goods classifiable under subheadings 1905.90.9090,
2106.90.6597, and 2106.90.6599, HTS, which have originated in the
territory of Canada, will be entitled to a 5 percent ad valorem
rate of duty under the United States-Canada Free Trade Agreement
(FTA) upon compliance with all applicable regulations.
If the rum flavor is determined to be fit for beverage
purposes, it may be subject to Federal Excise Tax. Such a finding
must be made by the Bureau of Alcohol, Tobacco and Firearms. For
further information you may contact:
Bureau of Alcohol, Tobacco and Firearms
Alcohol and Tobacco Laboratory
NBA Section
1401 Research Boulevard
Rockville, MD 20850
Your inquiry does not provide enough information for us to
give a classification ruling on Lemon Extract Artificial Flavour.
Your request for a classification ruling should include a complete
ingredients breakdown and information regarding how this product
will be used. It is noted the submitted ingredients listing
indicate this "flavour" contains no flavoring ingredients.
The question of classification for the Banana Blossom
Artificial Flavour is being referred to the Office of Regulations
and Rulings, U.S. Customs Service Headquarters, 1301 Constitution
Avenue, N.W., Washington D.C. 20229. A ruling will be issued to
you from that office.
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