CLA-2-21:RR:NC:FC:228 A80432
Ms. Kathryn L. Moss
Tower Group International, Inc.
128 Dearborn Street
Buffalo, NY 14207-1227
RE: The tariff classification of flavoring compounds from Canada
Dear Ms. Moss:
In your letters dated December 19, 1995 and February 15, 1996, on behalf of Embassy Food Specialties, Ltd., Etobicoke, Ontario, Canada, you requested a tariff classification ruling.
Samples and ingredients breakdowns were provided with your first letter. Additional information was submitted with your February correspondence. The samples were examined and disposed of. The products are viscous syrups and pastes, packed in 2.2-pound plastic jars or 10-pound plastic pails, used to flavor baked products, creams, fonds, and ice creams. Espresso Compound is composed of 58 percent water, 36 percent espresso coffee, 2 percent methylcellulose, and one percent each of citric acid and sodium benzoate. Blueberry compound consists of 68 percent "blueberry fruit preparation" (65 percent fructose, 30 percent blueberries, and 5 percent pectin, sodium benzoate, water and sugar), 28 percent glucose, 2 percent water, and one percent each of citric acid and artificial flavor.
The applicable subheading for the Espresso Compound will be 2101.12.9000, Harmonized Tariff Schedules of the United States, (HTS), which provides for extracts, essences and concentrates, of coffee, tea or mate and preparations with a basis of these products or with a basis of coffee, tea or mate...preparations with a basis of extracts, essences or concentrates or with a basis of coffee...other...other. The general rate of duty will be 9.5 percent ad valorem.
The applicable subheading for the Blueberry Compound will be 2106.90.9997, HTS, which provides for food preparations not elsewhere specified or included...other...other...containing sugar derived from sugar cane and/or sugar beets. The general rate of duty will be 8.8 percent ad valorem.
Your inquiry does not provide enough information for us to give a classification ruling on the Chocolate Compound and the Brandy and Champagne Compounds. Your request for a classification ruling for the Chocolate Compound should include the fat content of the cocoa powder. For the Brandy and Champagne Compounds, provide chemical names of the natural and artificial flavor components (eg. orange essential oil, etc.) and provide the percentage, by weight, of each component in the compound.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Stanley Hopard at 212-466-5760.
Sincerely,
Roger J. Silvestri
Director
National Commodity
Specialist Division