G80597 G8 Ruling Active

The tariff classification of baker’s wares from Canada.

Issued September 6, 2000 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 2106.90.9998

Headings: 2106

Product description

The sample was examined and disposed of. Item #VL 19210 Sugar Free White is imported in 450-pound blocks, and used by bakers and/or confectioners as an enrobing or molding material. It is composed of approximately 53 percent maltitol (artificial sweetener), 32 percent vegetable oil, 11 percent calcium carbonate, 2 percent calcium caseinate, 1 percent partially hydrogenated soybean oil, 1 percent palm oil flakes, and less than one percent lecithin, titanium dioxide, and “Supervan R.”

CBP rationale

The applicable subheading for Item #VL 19210 Sugar Free White 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.

Full text

NY G80597 September 6, 2000 CLA-2-21:RR:NC:2:228 G80597 CATEGORY: Classification TARIFF NO.: 2106.90.9998 Ms. Darlene DiBernardo Deringer Logistics Consulting Group 1 Lincoln Blvd. Suite 225 Rouses Point, NY 12979 RE: The tariff classification of baker’s wares from Canada. Dear Ms. DiBernardo: In your letters dated February 9, 2000, and August 8, 2000, on behalf of Barry Callebaut Inc, St. Albans, VT, you requested a tariff classification ruling. A sample and a corrected ingredients breakdown were submitted with your second letter. The sample was examined and disposed of. Item #VL 19210 Sugar Free White is imported in 450-pound blocks, and used by bakers and/or confectioners as an enrobing or molding material. It is composed of approximately 53 percent maltitol (artificial sweetener), 32 percent vegetable oil, 11 percent calcium carbonate, 2 percent calcium caseinate, 1 percent partially hydrogenated soybean oil, 1 percent palm oil flakes, and less than one percent lecithin, titanium dioxide, and “Supervan R.” The applicable subheading for Item #VL 19210 Sugar Free White 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 6.4 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 212-637-7065. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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