CLA-2-19:RR:NC:FC:228 817144
Ms. Mary Ann Cleary
Les Gestions Rodney Cleary & Fils Ltee.
C.P. 111
Lennoxville, Quebec
Canada J1M 1Z3
RE: The tariff classification of salad dressing and maple products from Canada.
Dear Ms. Cleary:
In your letter dated August 17, 1995, and an undated letter received December 4, 1995, you requested a tariff classification ruling.
Samples and ingredients breakdowns for five products were received with your second letter. The samples were examined and disposed of. "Maple Jelly" consists of 82 percent pure maple syrup, 17 percent water and 1 percent Genugel. "Just Honey & Fruit" consists of 86.1 percent honey and 13.9 percent fruit (blueberry or raspberry). Both salad dressings contain 64 percent sunflower oil, 16 percent maple syrup, 6 percent mustard and 1 percent spices. The dressing called "Grand Chef" also contains 13 percent cider vinegar. "Grand Maman" contains 13 percent red wine vinegar. The Maple Caramel is composed of 57 percent maple syrup, 24 percent condensed milk and 19 percent corn syrup.
The applicable subheading for the Maple Caramel, if imported in quantities that fall within the limits described in additional U.S. note 10 to chapter 4, will be 1901.90.4200, Harmonized Tariff Schedule of the United States (HTS), which provides for food preparations of goods of headings 0401 to 0404, not containing cocoa powder...not elsewhere specified or included... other...dairy products described in additional U.S. note 1 to chapter 4...dairy preparations containing over 10 percent by weight of milk solids...described in additional U.S. note 10 to chapter 4 and entered pursuant to its provisions. The rate of duty for 1995 and 1996 will be 16 percent ad valorem. If the quantitative limits of additional U.S. note 10 to chapter 4 have been reached, the product will be classified in subheading 1901.90.4300, HTS, and dutiable at the rate of $1.187 per kilogram plus 15.6 percent ad valorem. In 1996, the rate of duty will be $1.156 per kilogram plus 15.2 percent ad valorem.
The applicable subheading for the salad dressings will be 2103.90.9040, Harmonized Tariff Schedule of the United States (HTS), which provides for sauces and preparations therefor ...other...other...other salad dressings. The rate of duty will be 7.3 percent ad valorem. In 1996, the rate of duty will be 7.1 percent ad valorem.
The applicable subheading for "Maple Jelly" and "Just Honey and Fruit" will be 2106.90.9999, Harmonized Tariff Schedule of the United States (HTS), which provides for food preparations not elsewhere specified or included...other..other...other. The rate of duty will be 9.4 percent ad valorem. In 1996, the rate of duty will be 8.8 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 Stanley Hopard at 212-466-5760.
Sincerely,
Roger J. Silvestri
Director
National Commodity
Specialist Division