NY 815426: The tariff classification of Royal Icing Mix from Canada.

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                            NY 815426

                         October 11, 1995

CLA-2-17:R:N2:232 815426  

CATEGORY:  Classification

TARIFF NO.: 1701.91.5400; 1701.91.5800  

Mr. Lloyd Orson
S. Kaell & Co. Limited
250 Rimrock Drive
Downsview, Ontario
Canada M3J3A6


RE:  The tariff classification of Royal Icing Mix from Canada.

Dear Mr. Orson:

     In your letter dated October 2, 1995 you requested a tariff
classification ruling.

     The subject merchandise is a dry mix, which is stated to
contain 99 percent sugar, .05 percent cornstarch, .01 percent
salt and small amounts of egg albumen, alum, yeast, gum arabic,
magnesium oxide and artificial flavor.  The product will be
packaged for retail sale in 10.6 ounce bags.  The consumer adds
water to the mix to prepare an icing for use on bakery products.

     The applicable subheading for the Royal Icing Mix, if
imported in quantities that fall within the limits described in
additional U.S. note 8 to chapter 17, will be 1701.91.5400
Harmonized Tariff Schedules of the United States (HTS), which
provides for cane or beet sugar and chemically pure sucrose, in
solid form:  other...containing added flavoring matter whether or
not containing added coloring...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 6 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 1701.91.5800, HTS, and
dutiable at the rate of 38.9 cents per kilogram plus 5.8 percent
ad valorem.  

     This ruling is being issued under the provisions of Section
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 John
Maria at 212-466-5730.



                                        Sincerely,



                                        Roger J. Silvestri
                                        Director,
                                        National Commodity
                                        Specialist Division