The tariff classification of food ingredients from Canada

N053366 March 10, 2009 CLA-2-21:OT:RR:NC:N2:228 CATEGORY: Classification TARIFF NO.: 2106.90.6400; 2106.90.6600 Mr. Bernard Liberati Morris Friedman & Co. P.O. Box 1550 Cherry Hill, NJ 08003 RE: The tariff classification of food ingredients from Canada Dear Mr. Liberati: In your letters dated January 28, 2009 and February 24, 2009 on behalf of Blommer Chocolate Co., East Greenville, PA, you requested a tariff classification ruling. Ingredients breakdowns for three products were submitted with your first letter. The products, identified as R&D Formula #1, R&D Formula #2, and R&D Formula #3, are solid materials in the shape of “drops” or “discs”, imported in 50-pound boxes, and used as ingredients in ice cream, confectioners coatings, centers, and other applications. Formula #1 is composed of approximately 55 percent sugar, 26 percent palm kernel oil, 18 percent skim milk powder, and less than one percent, each, of titanium dioxide, soy lecithin, and flavor. Formulas #2 and #3 contain approximately 47 percent sugar, 29 percent palm kernel oil, 11 percent whey, 8 percent nonfat milk powder, 3 percent anhydrous milk fat, 2 percent whole milk powder, and less than one percent, each, of soy lecithin, salt, vanillin, and color. The applicable subheading for these three products, if imported in quantities that fall within the limits described in additional U.S. note 10 to chapter 4, will be 2106.90.6400, Harmonized Tariff Schedule of the United States (HTSUS), which provides for food preparations not elsewhere specified or included…other…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, HTSUS, and dutiable at the rate of 70.4 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