CLA-2-8:RR:NC:FC:228 A84076
Mr. James E. Bernard
CSP Foods
RR3 Box 830
Montpelier, Vermont 05602
RE: The tariff classification of ice cream toppings from Canada.
Dear Mr. Bernard:
In your letter dated May 22, 1996, you requested a tariff classification ruling.
Ingredients breakdowns for five products were submitted with your letter. The All Natural Frozen Pineapple contains 66-70 percent unsweetened pineapple, and 30-34 percent granulated sugar. Hampstead Chocolate Streak contains 33-35 percent glucose syrup, 27-39 percent water, 14-22 percent granulated sugar, 1-5 percent cocoa powder, 1-5 percent whey powder, 1-3 percent corn starch, and less than 1 percent each of vegetable oil, salt, and sorbic acid. Chocolate Topping #740 consists of 53-57 percent fructose, 22-26 percent glucose syrup, 11-15 percent water, 5-9 percent cocoa, 1-2 percent corn starch, and less than one percent each of salt, flavor, potassium sorbate. Blackberry Topping #782 is made from 40-44 percent fructose, 35-39 percent blackberries, 10-15 percent glucose syrup, 2-6 percent water, 1-3 percent modified corn starch, and less than one percent each of locust bean gum, granulated sugar, sodium citrate, sodium benzoate, citric acid and flavor. Creme De Menthe Syrup consists of 52-56 percent glucose syrup, 21-25 percent water, 19-22 percent fructose, and less than one percent each of sodium benzoate, color, flavor, and citric acid. The products will be imported in corrugated boxes or plastic pails containing between 24.6 and 58.5 pounds, net weight, for industrial use as ice cream toppings.
The applicable subheading for the All Natural Frozen Pineapple will be 0811.90.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for fruit, uncooked, or cooked by steaming or boiling in water, frozen, whether or not containing added sugar or other sweetening matter...other... pineapples. The rate of duty will be 0.45 cents per kilogram.
The applicable tariff provision for the Hampstead Chocolate Streak, if imported in quantities that fall within the limits described in additional U.S. note 8 to Chapter 17, will be 1806.20.9500, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for chocolate and other food preparations containing cocoa: Other preparations in blocks, slabs or bars, weighing more than 2 kg or in liquid, paste, powder, granular or other bulk form in containers or immediate packings, of a content exceeding 2 kg: Other: Other: Other: Other: Articles containing over 10 percent by dry weight of sugar described in additional U.S. note 3 to chapter 17: Described in additional U.S. note 8 to chapter 17 and entered pursuant to its provisions. The general rate of duty will be 10 percent ad valorem. If the quantitative limits of additional U.S. note 8 to Chapter 17 have been reached, the product will be classified in subheading 1806.20.9800, HTSUSA, and dutiable at the rate of 41.6 cents per kilogram plus 9.5 percent ad valorem.
The applicable subheading for the Chocolate Topping #740 will be 1806.20.9900, Harmonized Tariff Schedule of the United States (HTS), which provides for chocolate and other food preparations containing cocoa...other preparations in blocks, slabs or bars, weighing more than 2 kg or in liquid, paste, powder, granular or other bulk form in containers or immediate packings, of a content exceeding 2 kg (con.)...other...other... other. The rate of duty will be 9.5 percent ad valorem.
The applicable subheading for the Blackberry Topping #782 will be 2008.99.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for fruit, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included...other...berries...other. The rate of duty will be 6.2 percent ad valorem.
The applicable subheading for the Creme De Menthe Syrup, will be 2106.90.9998, Harmonized Tariff Schedule of the United States (HTS), which provides for food preparations not elsewhere specified or included...other...other...other. The rate of duty will be 8.8 percent ad valorem.
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