810310 81 Ruling Active

The tariff classification of a gelatin based sugar "paste" from Canada.

Issued May 24, 1995 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 2106.90.5870

Headings: 2106

Product description

The sample was examined and disposed of. The product is a firm, spongy, marshmallow-like product which is a blend of 83 percent sucrose, 8 percent gelatin, 8 percent water and 1 percent maltodextrin. It will be imported in cardboard containers weighing greater than 20 kilograms and sold to manufacturers in the food industry to be used in the manufacture of desserts.

CBP rationale

The applicable subheading for the gelatin based sugar "paste" will be 2106.90.5870, Harmonized Tariff Schedule of the United States (HTS), which provides for food preparations not elsewhere specified or included.

Full text

NY 810310 May 24, 1995 CLA-2-21:S:N:N7:228 810310 CATEGORY: Classification TARIFF NO.: 2106.90.5870 Mr. Gregory Kozak Canadian Blending & Processing, Inc. P.O. Box 7279 Windsor, Ontario N9C 4E9 RE: The tariff classification of a gelatin based sugar "paste" from Canada. Dear Mr. Kozak: In your letter dated April 26, 1995 you requested a tariff classification ruling. An ingredient breakdown and a sample were submitted with your letter. The sample was examined and disposed of. The product is a firm, spongy, marshmallow-like product which is a blend of 83 percent sucrose, 8 percent gelatin, 8 percent water and 1 percent maltodextrin. It will be imported in cardboard containers weighing greater than 20 kilograms and sold to manufacturers in the food industry to be used in the manufacture of desserts. The applicable subheading for the gelatin based sugar "paste" will be 2106.90.5870, Harmonized Tariff Schedule of the United States (HTS), which provides for food preparations not elsewhere specified or included... other...of gelatin...other... containing sugar derived from sugar cane or sugar beets. The duty rate will be 5.8 percent ad valorem. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). Sincerely, Jean F. Maguire Area Director New York Seaport

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