The tariff classification of a food ingredient from Canada

N017912 October 12, 2007 CLA-2-21:OT:RR:E:NC:N2:228 CATEGORY: Classification TARIFF NO.: 2106.90.9400 Mr. Joseph Walter Livingston International Trade Services, Inc. 670 Young Street Tonawanda, NY 14150 RE: The tariff classification of a food ingredient from Canada Dear Mr. Walter: In your letter dated September 28, 2007, on behalf of Dawn Foods Products, Etobicoke, Ontario, Canada, you requested a tariff classification ruling. The product, “Grand Finale Apricot Glaze,” is described as a material used “as is” to coat bakery products such as danishes, sweet breads, and fruit flans. Your letter states the glaze is composed, on a dry weight basis, of 66 percent sugar, 26 percent glucose, 3 percent apricots, and less than 2 percent, each, of citric acid, pectin, flavor, alginate, sodium citrate, preservative, and color. It will be imported in 14-kilogram pails and sold to commercial and industrial bakeries. The applicable subheading for this product will be 2106.90.9400, Harmonized Tariff Schedules of the United States (HTS), which provides for food preparations not elsewhere specified or included…other…other…articles containing over 65 percent by dry weight of sugar described in additional U.S. note 2 to chapter 17… other. The rate of duty will be 28.8 cents per kilogram plus 8.5 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. This merchandise is subject to The Public Health Security and Bioterrorism Preparedness and Response Act of 2002 (The Bioterrorism Act), which is regulated by the Food and Drug Administration (FDA). Information on the Bioterrorism Act can be obtained by calling FDA at 301-575-0156, or at the Web site www.fda.gov/oc/bioterrorism/bioact.html. 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