The tariff classification of fondant from Canada

N281609 March 10, 2017 CLA-2-21:OT:RR:NC:N4:228 CATEGORY: Classification TARIFF NO.: 2106.90.9500; 2106.90.9700 Ms. Julie Chui Tim Hortons Operated by the TDL Group Corp. 226 Wyecroft Road Oakville, Ontario L6X 3X7 Canada RE: The tariff classification of fondant from Canada Dear Ms. Chui: In your letter dated October 25, 2016 you requested a tariff classification ruling. An ingredients list and a sample of the product accompanied your letter. The sample was examined and discarded. Fondant is described as a thick vanilla icing.  The stated ingredients are approximately 56 percent sugar, 26 percent water, 17 percent glucose, and less than 1 percent each potassium sorbate, and cream of tartar.  The fondant is used to glaze donuts and pastries.  The product will be imported in pails, 20 kilograms, net weight, and will be sold to food service establishments. The applicable subheading for the fondant, if imported in quantities that fall within the limits described in additional U.S. note 8 to chapter 17, will be 2106.90.9500, HTSUS, 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 general 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, HTSUS, and dutiable at the general rate of 28.8 cents per kilogram plus 8.5 percent ad valorem. In addition, products classified in subheading 2106.90.9700, HTSUS, will be subject to additional duties based on their value, as described in subheadings 9904.17.49 to 9904.17.56, HTSUS. 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 the 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 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 Bruce N. Hadley, Jr. at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division