The tariff classification of a dry fondant from Canada.

NY 884513 April 7, 1993 CLA-2-17:S:N:N7:232-884513 CATEGORY: Classification TARIFF NO.: 1701.99.0135; 1702.99.0235 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