&&The good is Satin Ice – White Vanilla Fondant. A premium quality fondant for creating a smooth, elegant finish for wedding novelties and special-occasion cakes as well as modeling paste to create decorative borders, flowers, figurines, drapes and bows.

&&Section 10 of the Customs Tariff directs that classification of imported goods shall be determined in accordance with the General Rules for the Interpretation of the Harmonized System. Section 11 of the Customs Tariff states that in interpreting the headings and subheadings, regard shall be had to the World Customs Organization's (WCO) Explanatory Notes to the Harmonized Commodity Description and Coding System.&&&&General Interpretative Rule 1 (GIR 1) directs that titles of Sections, Chapters and sub-Chapters are provided for ease of reference only. For legal purposes, classification shall be determined according to the terms of the heading and any relative Section and Chapter Notes. Similarly, General Interpretative Rule 6 (GIR 6) directs that classification shall be determined according to the terms of those subheadings and any related Subheading Notes.&&&&In your request for an Advance Ruling you proposed tariff classification under 2106.90.99.99. This tariff classification number is correct.&&&&According to the literature received, the Satin Ice – White Vanilla Fondant consists of a sugar-based preparation used as icing for cakes and other decorations. It is a paste that consists of powdered sugar, corn starch, corn syrup, water, palm oil, gum tragacanth, cellulose gum, glycerine, acetic acid, potassium sorbate, titanium dioxide and natural and artificial flavorings. This sugar product does not correspond to the products covered by heading 17.04 as it is not used to produce sugar confectionery or a filling for sweets. The product is sold as an icing for cakes and is covered by heading 21.06 as food preparations not elsewhere specified or included.&&