The tariff classification of a plastic standardized invertfrom Canada.

NY 870435 January 15, 1992 CLA-2-17:S:N:N1:232-870435 CATEGORY: Classification TARIFF NO.: 1702.90.3100; 1702.90.3200; 2106.90.5050 Mr. Gregory Kozak Canadian Blending & Processing, Inc. P.O. Box 5101 Windsor, Ontario Canada N9J2L3 RE: The tariff classification of a plastic standardized invert from Canada. Dear Mr. Kozak: In your letter dated January 2, 1992 you requested a tariff classification ruling. A sample was included with your request. The subject merchandise has the appearance of a thick white syrup. It is stated to contain 47.5 percent dextrose, 47.5 percent fructose, 5.0 percent sucrose, with or without added flavor. The dextrose and fructose are obtained from the inversion of beet or cane sugar. This merchandise will contain approximately 23 percent moisture. The product will be imported in 50 pound pails or in 620 pound drums. It will be used by the bakery and confectionery industry. The applicable subheading for the plastic standardized invert which contains no flavoring will be 1702.90, Harmonized Tariff Schedule of the United States (HTS), which provides for other sugars...sugar syrups not containing added flavoring or coloring matter...other...derived from sugar cane or sugar beets: containing soluble non-sugar solids (excluding any foreign substances that may have been added or developed in the product) equal to 6 percent or less by weight of the total soluble solids. For the plastic standardized invert described in paragraphs (a) and (b) of additional U.S. note 3 to chapter 17 and entered pursuant to its provisions, the applicable subheading will be 1702.90.3100, HTS. The rate of duty will be on the total sugars at the rate of 1.4606 cents per kilogram. For other plastic standardized invert, the applicable subheading will be 1702.90.3200, HTS. The rate of duty will be on the total sugars at the rate of 37.386 cents per kilogram. In addition, merchandise which is classifiable under subheadings 1702.90.3100 and 1702.90.3200, HTS is subject to a supplemental agricultural fee of 2.2 cents per kilogram under item 9904.40.60, HTS. The applicable subheading for the plastic standardized invert containing added flavoring will be 2106.90.5050, Harmonized Tariff Schedule of the United States (HTS), which provides for food preparations not elsewhere specified or included...other: subject to quotas established pursuant to Section 22 of the Agricultural Adjustment Act, as amended...provided for in subheading 9904.60.60. The rate of duty will be 10 percent ad valorem. Goods classifiable under subheadings 1702.90.3100, 1702.90.3200, HTS, which have originated in the territory of Canada, will be entitled to a rate of duty on the total sugars at 0.8763 cents per kilogram under the United States-Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations. Goods classifiable under subheading 2106.90.5050, HTS, which have originated in the territory of Canada, will be entitled to a 6 percent ad valorem 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