CLA-2-17:OT:RR:NC:N2:232
Ms. Angela Herbert
AN Deringer, Inc
173 West Service Road Champlain, NY 12919
RE: The tariff classification of Cane Sugar Maple Products from Canada
Dear Ms. Herbert:
In your letter dated June 2, 2023, you requested a tariff classification ruling on behalf of your client, The Maple Treat (Montreal, Quebec, Canada). A manufacturer’s flowchart, ingredients breakdown, and certificate of analysis were included with your request.
The subject merchandise consists of Cane Sugar Maple Products of two kinds, Cane Sugar Maple and Cane Maple Flakes. They are both made of 75 percent cane sugar and 25 percent maple syrup on a dry basis. The polarity for both products is 96.7 degrees. The Cane Sugar Maple in bulk size will be in 400-600 kilogram dry totes or plastic bags of 15 kilograms. The Cane Maple Flakes in bulk size will be in 12 kilogram boxes. No coloring or flavoring is added to the two products. You have stated that the difference between the products is particle size. The target market is food manufacturers.
The applicable subheading for the Cane Sugar Maple Products will be 1701.91.4800, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: “Cane or beet sugar and chemically pure sucrose, in solid form...containing added flavoring matter whether or not containing added coloring... 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 33.9 cents per kilogram plus 5.1 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 at https://hts.usitc.gov/current
This merchandise is subject to The Public Health Security and Bioterrorism Preparedness and Response Act of 2002 (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 and Border Protection 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, please contact National Import Specialist Frank Troise at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division