NY 864732: The tariff classification of a gelatin dessert mix fromCanada

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 864732

                                 July 29, 1991


CLA-2-21:S:N:N1:228  

CATEGORY:  Classification

TARIFF NO.: 2106.90.2020  

Mr. David M. Murphy
Grunfeld, Desiderio, Lebowitz & Silverman
12 East 49th Street
New York, NY  10017

RE:  The tariff classification of a gelatin dessert mix from
Canada

Dear Mr. Murphy:

       In your letter dated July 22, 1991, on behalf of Lantic
Sugar Limited, Montreal, Quebec, Canada, you requested a tariff
classification ruling.  

       A sample and ingredients breakdown were submitted with
earlier correspondence.  The sample was examined and disposed of. 
The product is a red powder said to be composed of 86.56 percent
sugar, 9 percent gelatin, 1.43 percent adipic acid, and less than
one percent each of sodium citrate, fumaric acid, salt,
artificial raspberry flavor, and food coloring.   The mix is
complete, requiring only the addition of boiling water, cold
water, and chilling, to product a firm-set gelatin dessert. 
Importations may be in bulk, one metric ton units, or packaged
for retail sale.

       The applicable subheading for the gelatin dessert mix will
be 2106.90.2020, Harmonized Tariff Schedule of the United States
(HTS), which provides for food preparations not elsewhere
specified or included...other...of gelatin...containing sugar
derived from sugar cane or sugar beets.  The duty rate will be 6
percent ad valorem.

       Goods classifiable under subheading 2106.90.2020, HTS,
which have originated in the territory of Canada, will be
entitled to a 4.2 percent ad valorem rate of duty under the
United States-Canada Free Trade Agreement (FTA) upon compliance
with all applicable regulations.

       This ruling is being issued under the provisions of
Section 177 of the Customs Regulations (19 C.F.R. 177).

       A copy of this ruling letter should be attached to the
entry documents filed at the time this merchandise is imported. 
If the documents have been filed without a copy, this ruling
should be brought to the attention of the Customs officer
handling the transaction.

                                       Sincerely,

                                   
  
                                       Jean F. Maguire
                                         Area Director
                                         New York Seaport