The tariff classification of Fondant from Canada

N276559 July 14, 2016 CLA-2-17:OT:RR:NC:N4:232 CATEGORY: Classification TARIFF NO.: 1704.90.6800 Mr. John Rainford Original Foods 701 Broad Street Dunnville Ontario N1A NH2 Canada RE: The tariff classification of Fondant from Canada Dear Mr. Rainford: In your letter dated May 16, 2016, you requested a tariff classification ruling. The product under review is a Fondant and is described as a thick, semi-solid, sweet, white compound. The stated ingredients are Sucrose (85%) and Glucose (15%). The dry weight of sugar is 70%. Fondant is warmed and spread over baked goods as a top coating. The product, which is imported in either 50 pound bags or 48 pound pails, will be supplied to bakeries, restaurants, schools and other food service operations. The applicable tariff provision for the fondant products will be 1704.90.6800, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for Sugar confectionery (including white chocolate), not containing cocoa...other ...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 40 cents per kilogram plus 10.4 percent ad valorem. In addition, products classified in subheading 1704.90.6800, HTS, will be subject to additional duties based on their value, as described in subheadings 904.17.17 to 9904.17.48, HTS. 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 https://hts.usitc.gov/current. 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 ww.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 Frank Troise at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division