B83770 B8 Ruling Active

The tariff classification of icing from Canada

Issued April 14, 1997 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 2106.90.9995

Headings: 2106

Product description

A sample and ingredients breakdown accompanied your letter. The sample was examined and disposed of. "Toaster Strudel Icing" is a soft white paste composed of 50-65 percent powdered sugar, 12-18 percent water, 7-12 percent hydrogenated vegetable shortening, 4-8 percent whey solids, 3-6 percent soybean oil, 2-5 percent corn syrup solids, 2-5 percent dextrose, 1-6 percent corn syrup, and less than one percent each of salt, gum, color, flavor, and preservative. The product will be imported frozen, packaged in clear plastic film "envelopes." After importation, the packets of icing will be placed inside a retail package containing a frozen pastry product.

Full text

NY B83770 April 14, 1997 CLA-2-21:RR:NC:2:228 B83770 CATEGORY: Classification TARIFF NO.: 2106.90.9995 Mr. Steve Gunther Global Transportation Services, Inc. 7550 24th Avenue S. Minneapolis, MN 55450 RE: The tariff classification of icing from Canada Dear Mr. Gunther: In your letter dated March 25, 1997, on behalf of The Pillsbury Company, Minneapolis, MN, you requested a tariff classification ruling. A sample and ingredients breakdown accompanied your letter. The sample was examined and disposed of. "Toaster Strudel Icing" is a soft white paste composed of 50-65 percent powdered sugar, 12-18 percent water, 7-12 percent hydrogenated vegetable shortening, 4-8 percent whey solids, 3-6 percent soybean oil, 2-5 percent corn syrup solids, 2-5 percent dextrose, 1-6 percent corn syrup, and less than one percent each of salt, gum, color, flavor, and preservative. The product will be imported frozen, packaged in clear plastic film "envelopes." After importation, the packets of icing will be placed inside a retail package containing a frozen pastry product. The applicable tariff provision for this product will be 2106.90.9995, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for food preparations not elsewhere specified or included...other...other...frozen. The general rate of duty will be 8.2 percent ad valorem. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 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, Gwenn Klein Kirschner Chief, Special Products Branch National Commodity Specialist Division

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