The tariff classification and status under the North American Free Trade Agreement (NAFTA), of Smarties from Canada; Article 509

NY 803581 November 14, 1994 CLA-2-18:S:N:N7:232 803581 CATEGORY: Classification TARIFF NO.: 1806.90.0063 Mr. Alfredo F. Calvart Nestle Puerto Rico, Inc. P.O. Box 364565 San Juan, Puerto Rico 00936-4565 RE: The tariff classification and status under the North American Free Trade Agreement (NAFTA), of Smarties from Canada; Article 509 Dear Mr. Calvart: In your letter dated November 2, 1994 you requested a ruling on the status of Smarties from Canada under the NAFTA. A sample was included with your request. The subject merchandise consists of a cardboard box holding 60 grams of small various colored discs having a chocolate center and a candy coating. A breakdown showing the origin of the various ingredients in the product was provided. The sugar is produced in Australia and refined in Canada, the non-fat milk solids and cocoa butter are produced in the United Kingdom, the cocoa liquor and vanillin are produced in the United States, the carnauba wax is produced in Germany and the wheat flour, butterfat, moisture, dextrin, lecithin, boiling starch and Ti 02 titanium dioxide are products of Canada. All of the above ingredients are processed and manufactured into the finished chocolate confectionery in Canada. The applicable tariff provision for the Smarties will be 1806.90.0063, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for chocolate and other food preparations containing cocoa: other...other: put up for retail sale: confectionery. The general rate of duty will be 7 percent ad valorem. Each of the non-originating materials used to make the Smarties has satisfied the changes in tariff classification required under HTSUSA General Note 12(t)/18. The Smarties will be entitled to a 2.8 percent ad valorem rate of duty under the NAFTA upon compliance with all applicable laws, regulations, and agreements. 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. This ruling letter is binding only as to the party to whom it is issued and may be relied on only by that party. Sincerely, Jean F. Maguire Area Director New York Seaport