CLA-2-17:S:N:N1:232-868072
Mr. David M. Murphy
Grunfeld, Desiderio, Lebowitz & Silverman
12 East 49th Street
New York, NY 10017
RE: The tariff classification of a dry fondant from Canada.
Dear Mr. Murphy:
In your letter dated October 21, 1991, on behalf of Lantic
Sugar Limited, you requested a tariff classification ruling.
A sample was included with your request. The sample was
examined and disposed of. The subject merchandise is described
as a dry fondant, which is stated to contain between 88 percent
and 92 percent 12X very fine powdered sugar, and 8 percent to 12
percent maltodextrin derived from starch. The product will be
used as a source of sweetness in the production of glazing and
icings. You indicate that the raw sugar cane used to make the
sugar base will be imported into Canada.
The applicable subheading for the dry fondant will be
1701.99, Harmonized Tariff Schedule of the United States (HTS),
which provides for cane or beet sugar and chemically pure sucrose
in solid form: other: other. For the dry fondant described in
paragraphs (a) and (b) of additional U.S. note 3 to chapter 17
and entered pursuant to the provisions, the applicable subheading
will be 1701.99.0125, HTS. The rate of duty will be 1.4606 cents
per kilogram less 0.020668 cents per kilogram for each degree
under 100 degrees (and fractions of a degree in proportion) but
not less than 0.943854 cents per kilogram. For other dry
fondant, the applicable subheading will be 1701.99.0225. The
duty rate will be 37.386 cents per kilogram less 0.529 cents per
kilogram for each degree under 100 degrees (and fractions of a
degree in proportion) but not less than 24.161 cents per
kilogram. In addition, merchandise which is classifiable under
subheadings 1701.99.0125, HTS, and 1701.99.0225, HTS, which is
not subjected to additional refining or improvements in quality
in the United States is subject to a supplemental agricultural
fee of 2.2 cents per kilogram under item 9904.40.20.
Sugar classifiable under subheading 1701.99.0125, HTS,
is subject to import quotas allocated on a country by country
basis, determined on the origin of the raw sugar. Inquiries on
sugar quota requirements should be made directly to:
United States Department of Agriculture
Foreign Agriculture Service
Sugar Program
Washington, D.C. 20250
Goods classifiable under subheadings 1701.99.0125 and
1701.99.0225, HTS, which have originated in the territory of
Canada, will be entitled to a 1.0224 cents per kilogram less
0.014467 cents per kilogram for each degree under 100 degrees
(and fractions of a degree in proportion) but not less than
0.660697 cents per kilogram 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