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The tariff classification of a food flavoring from Canada.
Issued February 18, 1998 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardC8 C84103 (February 18, 1998)
Tariff classification
HTS codes: 2106.90.6600, 2106.90.6400
Headings: 2106
Product description
An ingredients breakdown was submitted with your second letter. "Natural Butterscotch Flavor" is described as a "heat-reacted flavor" composed of 57 percent sugar solids, 25 percent modified butter oil, 15 percent water, 1.5 percent non-fat dry milk solids, 1 percent molasses, and 0.5 percent salt. The flavoring is for industrial use as an ingredient in the manufacture of cookies or similar dough based products.
CBP rationale
The applicable subheading for the flavoring, if imported in quantities that fall within the limits described in additional U.S. note 10 to chapter 4, will be 2106.90.6400, HTS, which provides for food preparations not elsewhere specified or included.
Full text
NY C84103 February 18, 1998 CLA-2-21:RR:NC:2:228 C84103 CATEGORY: Classification TARIFF NO.: 2106.90.6400, 2106.90.6600 Carol Hagyard A. N. Deringer, Inc. 1010 Niagara Street Buffalo, NY 14213 RE: The tariff classification of a food flavoring from Canada. Dear Ms. Hagyard: In your letters dated December 12, 1997, and February 3, 1998, on behalf of Flavorchem Inc., Ontario, Canada, you requested a tariff classification ruling. An ingredients breakdown was submitted with your second letter. "Natural Butterscotch Flavor" is described as a "heat-reacted flavor" composed of 57 percent sugar solids, 25 percent modified butter oil, 15 percent water, 1.5 percent non-fat dry milk solids, 1 percent molasses, and 0.5 percent salt. The flavoring is for industrial use as an ingredient in the manufacture of cookies or similar dough based products. The applicable subheading for the flavoring, if imported in quantities that fall within the limits described in additional U.S. note 10 to chapter 4, will be 2106.90.6400, HTS, which provides for food preparations not elsewhere specified or included...other...containing over 10 percent by weight of milk solids...other, dairy products described in additional U.S. note 1 to chapter 4...described in additional U.S. note 10 to chapter 4 and entered pursuant to its provisions. The rate of duty will be 10 percent ad valorem. If the quantitative limits of additional U.S. note 10 to chapter 4 have been reached, the product will be classified in subheading 2106.90.6600, HTS, and dutiable at the rate of 74.5 cents per kilogram plus 9 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, Robert B. Swierupski Director, National Commodity Specialist Division
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