CLA-2-21:OT:RR:NC:2:228
Ms. Ninfa Dimora-Mines
P. Mines Customs Services Inc.
PO Box 1197
Fort Erie, Ontario L2A 5Y2, Canada
RE: The tariff classification of a sugar and gelatin blend from Canada
Dear Ms. Dimora-Mines:
In your letters dated February 18, 2011, on behalf of Redpath Sugar Ltd, Ontario, Canada, you requested a tariff classification ruling.
A sugar gelatin formula sheet and a sample were submitted with your letter. The sample was examined and disposed of. The product is a white, granular material, said to be composed of 95 percent sugar and 5 percent gelatin, imported in 2200-pound sacks. After importation, the blend will be used to manufacture fruit snacks by adding corn syrup, fruit juices, modified corn starch, lactic and ascorbic acids.
In your letter, you suggested the product may fall in subheading 2106.90.5870, Harmonized Tariff Schedule of the United States (HTSUS), the provision for food preparations not elsewhere specified or included…of gelatin…containing sugar derived from sugar cane or sugar beets. Based on the ingredients composition and the manner of use, it will be classified elsewhere.
The applicable subheading for the sugar and gelatin blend will be 2106.90.9400, HTSUS, which provides for food preparations not elsewhere specified or included…other…other…articles containing over 65 percent by dry weight of sugar described in additional U.S. note 2 to chapter 17… other. The rate of duty will be 28.8 cents per kilogram plus 8.5 percent ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
This merchandise is subject to The Public Health Security and Bioterrorism Preparedness and Response Act of 2002 (The Bioterrorism Act), which is regulated by the Food and Drug Administration (FDA). Information on the Bioterrorism Act can be obtained by calling FDA at 301-575-0156, or at the Web site www.fda.gov/oc/bioterrorism/bioact.html.
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 (646) 733-3029.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division