CLA-2-21:RR:NC:2:228 E86861
Mr. James A. Wiant
CSP
23240 Chagrin Boulevard
Beachwood, OH 44122
RE: The tariff classification and status under the North American Free Trade Agreement (NAFTA), of a vanilla icing from Canada; Article 509
Dear Mr. Wiant:
In your letter dated August 31, 1999 you requested a ruling on the status of “shelf-stable vanilla icing” from Canada under the NAFTA.
A sample, submitted with your inquiry, was forwarded to the U.S. Customs laboratory for analysis. The product is a soft, white, spreadable paste, said to be composed of 55-65 percent liquid sugar, 20-25 percent icing sugar, 3-8 percent water, 3-5 percent dextrose, and less than two percent each of flavor, modified corn starch, propylene glycol, sorbitol, xanthan gum, salt, potassium sorbate, phosphoric acid, and titanium dioxide. Laboratory analysis of the sample found it to contain over 78 percent sucrose by dry weight. All ingredients are products of Canada or the United States. In Canada, all ingredients are mixed, cooked in open kettles, cooled, and then packed in one-ounce cups for distribution to retail consumers, or one-ton totes for repackaging in the United States.
The applicable tariff provision for the shelf-stable vanilla icing, when imported in one-ton totes, will be 2106.90.9400, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for food preparations not elsewhere specified or included… other…other…articles containing over 65 percent by dry weight of sugar described in additional U.S. note 2 to chapter 17…other. The general rate of duty will be 28.8 cents per kilogram plus 8.5 percent ad valorem.
The applicable subheading for the shelf-stable vanilla icing, when imported in one-ounce cups, will be 2106.90.9997, HTSUSA, which provides for food preparations not elsewhere specified or included…other…other…other…containing sugar derived from sugar cane and/or sugar beets. The general rate of duty will be 6.4 percent ad valorem.
The shelf-stable vanilla icing, being wholly obtained or produced entirely in the territory of Canada and the United States, will meet the requirements of HTSUSA General Note 12(b)(i). When imported in one-ounce cups and classified in subheading 2106.90.9997, it will be entitled to a free rate of duty under the NAFTA upon compliance with all applicable laws, regulations, and agreements. There is no special NAFTA rate of duty for goods of Canada classified in subheading 2106.90.9400, HTSUSA.
This ruling is being issued under the provisions of Part 181 of the Customs Regulations (19 C.F.R. 181).
This ruling letter is binding only as to the party to whom it is issued and may be relied on only by that party.
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 Stanley Hopard at 212-637-7065.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division