The tariff classification of a cookie filling from Canada.
Issued June 18, 1997 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 2106.90.9997
Headings: 2106
Product description
"Apple Jam" consists of 26.20 percent sugar, 18 percent ground apple (1/8" evaporated), 15.40 percent corn syrup, 12.24 percent water, 10 percent dextrose, 6 percent high fructose corn syrup, 5 percent apple powder, 3 percent apple juice, 1 percent each of binasol-15 and testaid-A, and less than one percent each of locust bean gum, sodium benzoate, salt, apple flavor, malic acid, citric acid, ground cinnamon, and ground nutmeg. The product is made by combining the ingredients and pumping the mixture into 2000-lb totes, and will be used as a filling in a "Newton" type cookie.
CBP rationale
The applicable subheading for the cookie filling will be 2106.90.9997, Harmonized Tariff Schedule of the United States (HTS), which provides for food preparations not elsewhere specified or included.
Full text
NY B86009 June 18, 1997 CLA-2-21:RR:NC:2:228 B86009 CATEGORY: Classification TARIFF NO.: 2106.90.9997 Ms. Mary Beth Moran Buffalo Customhouse Brokerage 1245 Niagra Street Buffalo, New York 14213 RE: The tariff classification of a cookie filling from Canada. Dear Ms. Moran: In your letter dated May 27, 1997, on behalf of Wild Flavours Inc. Mississauga, Ontario, Canada, you requested a tariff classification ruling. "Apple Jam" consists of 26.20 percent sugar, 18 percent ground apple (1/8" evaporated), 15.40 percent corn syrup, 12.24 percent water, 10 percent dextrose, 6 percent high fructose corn syrup, 5 percent apple powder, 3 percent apple juice, 1 percent each of binasol-15 and testaid-A, and less than one percent each of locust bean gum, sodium benzoate, salt, apple flavor, malic acid, citric acid, ground cinnamon, and ground nutmeg. The product is made by combining the ingredients and pumping the mixture into 2000-lb totes, and will be used as a filling in a "Newton" type cookie. The applicable subheading for the cookie filling will be 2106.90.9997, Harmonized Tariff Schedule of the United States (HTS), which provides for food preparations not elsewhere specified or included...other...other...containing sugar derived from sugar cane and/or sugar beets. The 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 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, Gwenn Klein Kirschner Chief, Special Products Branch National Commodity Specialist Division
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