K82170 K8 Ruling Active

The tariff classification of a food ingredient from Canada.

Issued January 29, 2004 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 2106.90.9500, 2106.90.9700

Headings: 2106

Product description

McDonalds Crème Egg Sauce is an orange-colored, thick, fluid product composed of 48 percent glucose, 37 percent icing sugar, 13 percent water, and less than one percent each of invert sugar, caramel color, aqua paprika, titanium dioxide, anti foam, egg white powder, starch, and crème egg flavor (vanillin). The product, will be blended with soft-serve vanilla ice cream and chocolate pieces and served as a frozen novelty in restaurants.

CBP rationale

The applicable subheading for this product, if imported in quantities that fall within the limits described in additional U.S. note 8 to chapter 17, will be 2106.90.9500 Harmonized Tariff Schedules of the United States (HTS), which provides for food preparations not elsewhere specified or included…other… other…articles containing over 10 percent by dry weight of sugar described in additional U.

Full text

NY K82170 January 29, 2004 CLA-2-21:RR:NC:2:228 K82170 CATEGORY: Classification TARIFF NO.: 2106.90.9500, 2106.90.9700 Ms. Carol Willett Buckland Global Trade Services Inc. Bluewater Bridge 2321 Pinegrove Ave. Suite #2117 Port Huron, Michigan 48060 RE: The tariff classification of a food ingredient from Canada. Dear Ms. Willett: In your letter dated December 12, 2003, on behalf of Unifine Richardson, St. Mary’s, Ontario, Canada, you requested a tariff classification ruling. The sample provided with your letter was examined and disposed of. McDonalds Crème Egg Sauce is an orange-colored, thick, fluid product composed of 48 percent glucose, 37 percent icing sugar, 13 percent water, and less than one percent each of invert sugar, caramel color, aqua paprika, titanium dioxide, anti foam, egg white powder, starch, and crème egg flavor (vanillin). The product, will be blended with soft-serve vanilla ice cream and chocolate pieces and served as a frozen novelty in restaurants. The applicable subheading for this product, if imported in quantities that fall within the limits described in additional U.S. note 8 to chapter 17, will be 2106.90.9500 Harmonized Tariff Schedules of the United States (HTS), which provides for food preparations not elsewhere specified or included…other… other…articles containing over 10 percent by dry weight of sugar described in additional U.S. note 3 to chapter 17… described in additional U.S. note 8 to chapter 17 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 8 to chapter 17 have been reached, the product will be classified in subheading 2106.90.9700, HTS, and dutiable at the rate of 28.8 cents per kilogram plus 8.5 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 646-733-3029. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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