Classification of sugar-coconut blend from Canada.

HQ 955871 December 8,1994 CLA-2 CO:R:C:F 955871 JGH CATEGORY: Classification TARIFF NO.: 1701.91.40/9904.50.40 Mr. Patrick E. Mines P. Mines Customs Service P.O. Box 1197 Fort Erie, Ontario L2A 5Y2 Canada RE: Classification of sugar-coconut blend from Canada. Dear Mr. Mines: This is in reference to your inquiry concerning classification and quota status of a sugar blend under the Harmonized Tariff Schedule of the United States (HTSUS). FACTS: The blend, the ingredients of which are said to be of U.S. origin, is described as being of 95 percent sugar and 5 percent coconut. It is said to be used in making an ice cream base, to impart a creamy texture. It is to be packaged in one ton tote bags. ISSUE: The classification of a blend of sugar and coconut, imported in bulk sizes, under the HTSUS. LAW & ANALYSIS: The Explanatory Notes (ENs) to the HTS provide an interpretation on the international level of the various provisions of the tariff. In regard to heading 1701, which covers refined sugar, the ENs note that included in this tariff provision is refined sugar which has been flavored. In view of the fact that this blend consists of 95 percent sugar, it would be considered for tariff purposes a flavored sugar. - 2 - HOLDING: A blend of 95 percent sugar and 5 percent coconut, not retailed packaged for the immediate consumer, is classifiable as other cane or beet sugar, containing added flavoring matter, whether or not containing added coloring, in subheading 1701.91.40, HTSUS. If satisfying the requirements under NAFTA for an originating good of Canada, dutiable at the rate of 2.4 percent ad valorem. In addition, such a blend, containing over 65 percent by dry weight of sugar and not retailed packaged for immediate consumers, would be subject to the quota restrictions of subheading 9904.50.40, HTSUS. Sincerely, John Durant, Director Commercial Rulings Division