CLA-2-17:OT:RR:NC:2:228
Brian Kavanaugh
Deringer Logistics Consulting Group
1 Lincoln Boulevard
Suite 225
Rouses Point, NY 12979
RE: The tariff classification of maple products from Canada.
Dear Mr. Kavanaugh:
In your letter dated December 8, 2009 on behalf of Citadelle Maple Syrup Producers, you requested a tariff classification ruling.
Ingredients breakdowns and illustrations accompanied your letter. “Maple Syrup Peanut Brittle” contains 45.8 percent cane syrup, 30.4 percent peanut, 16.8 percent glucose, 5.6 percent maple syrup and less than one percent, each of margarine, sodium bicarbonate and salt. “Hard Maple Candies” consists of 60 percent maple syrup and 40 percent glucose. “Maple Drops” is composed of 100 percent maple syrup. “ Frosted Maple Almonds” contains 52.7 percent almonds, 25.7 percent cane sugar, 8 percent maple syrup, 7.8 percent water, 4.9 percent maple sugar, less than one percent, each of vanilla and maple flavorings. “Maple Jelly” consists of 90 percent maple syrup, 9.65 percent water and less than one percent agar-agar.
The applicable subheading for the Maple Syrup Peanut Brittle, if imported in retail containers, will be 1704.90.3520, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sugar confectionery (including white chocolate), not containing cocoa…put up for retail…containing peanuts, peanut butter or peanut paste. If imported in non retail containers, the product will be classified in subheading 1704.90.3590, HTSUS. The rate of duty for both tariff classifications will be 5.6 percent, ad valorem.
The applicable subheading for the Hard Maple Candies and Maple Drops, if imported in retail containers will be 1704.90.3550, HTSUS, which provides for sugar confectionery (including white chocolate), not containing cocoa…other. If imported in non retail containers, these products will be classified in subheading 1704.90.3590, HTSUS. The rate of duty for both tariff classifications will be 5.6 percent, ad valorem.
In your letter, you suggested the “Frosted Maple Almonds” were classified in subheading 1704.90.1000, HTSUS, the provision for candied nuts. Based on the ingredient breakdown, it will be classified elsewhere. The applicable subheading for the Frosted Maple Almonds will be 2008.19.4000, HTSUS, which provides for fruits, nuts and other edible parts of plants otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included: nuts, peanuts (ground-nuts) and other seeds, whether or not mixed together: Other: Almonds. The rate of duty will be 32.6 cents per kilogram.
The applicable subheading for the Maple Jelly will be 2106.90.9998, HTSUS, which provides for food preparations not elsewhere specified or included…other…other…other. The rate of duty will be 6.4 percent, ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
This merchandise is subject to The Public Health Security and Bioterrorism Preparedness and Response Act of 2002 (The Bioterrorism Act), which is regulated by the Food and Drug Administration (FDA). Information on the Bioterrorism Act can be obtained by calling FDA at 301-575-0156, or at the Web site www.fda.gov/oc/bioterrorism/bioact.html.
This ruling is being issued under the provisions of Part 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 (646) 733-3029.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division