CLA-2-17:S:N:N7:232-884513
Mr. Joel C. Williams, Jr.
Savannah Foods & Industries, Inc.
P.O. Box 339
Savannah, Georgia 31402
RE: The tariff classification of a dry fondant from Canada.
Dear Mr. Williams:
In your letter dated March 17, 1993 you requested a tariff
classification ruling.
A sample was included with your request. The subject
merchandise is a dry fondant which is stated to contain 89
percent sugar from sugar cane or sugar beets and 11 percent
malto-dextrin. The dry fondant will be used by bakers who mix
the product with 20 percent by weight of water and then use it
for cake decorations.
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. 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, and not to be further
refined or improved in quality, not put up for retail sale, the
applicable subheading will be 1701.99.0135, 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, not to be further refined or
improved in quality, not put up for retail sale, the applicable
subheading will be 1701.99.0235, HTS. 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
1701.99.0135 and 1701.99.0235, 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, HTS.
The dry fondant is not subject to quotas established
pursuant to section 22 of the Agricultural Adjustment Act, as
amended, provided for in subheadings 9904.50.40 and 9904.60.60,
HTS.
Goods classifiable under subheadings 1701.99.0135 and
1701.99.0235, HTS, which have originated in the territory of
Canada, will be entitled to a 0.7303 cents per kilogram less
0.010334 cents per kilogram for each degree under 100 degrees
(and fractions of a degree in proportion) but not less than
0.471927 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