The tariff classification of food ingredients from Canada

N146141 February 16, 2011 CLA-2-21:OT:RR:NC:2:228 CATEGORY: Classification TARIFF NO.: 2106.90.8200; 2106.90.9997 Ms. Sherri Comeau Barry Callebaut 2950 Nelson St-Hyacinthe, Quebec JSS 1Y7 Canada RE: The tariff classification of food ingredients from Canada Dear Ms. Comeau: In your letter dated December 21, 2010 you requested a tariff classification ruling. Images of the product were submitted with your letter. Additional information was provided in email correspondence dated February 7, 2011 and February 10, 2011. The products, “vanilla flavored candy” (item no. ILW-F10P100-02-050 and ILW-F10P140-01-050) and “vanilla flavored wafers (item no. ILW-F08P047-01-047), are white, flat discs used, after melting, as a dip for enrobing or decorating desserts, or as a fondue. Vanilla candy ILW-F10P100-02-050 consists of approximately 45 percent sugar, 38 percent palm kernel oil, 7 percent whole milk powder, 6 percent whey powder, 5 percent skim milk powder, and less than one percent soy lecithin. Vanilla wafers ILW-F08P047-01-047 are composed of 49 percent sugar, 33 percent palm kernel oil, 7 percent whole milk powder, 6 percent whey powder, 5 percent skim milk powder, and less than one percent soy lecithin. Vanilla candy ILW-F10P140-01-050 contains 45 percent sugar, 38 percent palm kernel oil, 7 percent whey powder, 7 percent lactose, 2 percent yogurt powder, and less than one percent each of soy lecithin and lactic acid. All products are packaged for retail sale in plastic film pouches holding one or two pounds, net weight. The applicable subheading for the vanilla flavored candy ILW-F10P100-02-050 and the vanilla flavored wafers ILW-F08P047-01-047 will be 2106.90.8200, 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…other. The rate of duty will be 6.4 percent ad valorem. The applicable subheading for the vanilla flavored candy ILW-F10P140-01-050 will be 2106.90.9997, HTSUS, which provides for food preparations not elsewhere specified or included…other…other…other…other…containing sugar derived from sugar cane and/or sugar beets. The rate of duty will be 6.4 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