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

NY A85409 July 31, 1996 CLA-2-21:RR:NC:FC:228 A85409 CATEGORY: Classification TARIFF NO.: 2106.90.5830, 2106.90.5850 Mr. Shimon D. Eider Koltech Industries, Inc. 325 Second Street Lakewood, NJ 08701 RE: The tariff classification and status under the North American Free Trade Agreement (NAFTA), of a gelatin dessert mix from Canada; Article 509 Dear Mr. Eider: In your letters dated June 6, 1996, and July 2, 1996, you requested a ruling on the status of a gelatin dessert mix from Canada under the NAFTA. An ingredients breakdown, pictorial, and descriptive literature were submitted with your letters. The strawberry or orange flavored "regular" gelatin dessert mix, also described as jelly powder, is made from 87-88 percent sugar, 8.20-8.60 gelatin, 2.25-2.75 percent adipic acid, and less than one percent each of disodium phosphate, flavor and color. The diet gelatin dessert mix is composed of 65-70 percent gelatin, 19-20 percent adipic acid, 5-6 percent disodium phosphate, 2.25-3 percent aspartame, 1.20-2 percent flavor, and less than one percent color. With one exception, the dessert is manufactured in Canada from ingredients that are products of Canada or the United States. The exception is the gelatin which is a product of England. The applicable subheading for the regular gelatin dessert mix will be 2106.90.5830, Harmonized Tariff Schedule of the United States (HTS), which provides for food preparations not elsewhere specified or included... other...of gelatin...put up for retail sale...containing sugar derived from sugar cane or sugar beets. The diet dessert mix will be classified in subheading 2106.90.5850, HTS, which provides for food preparations not elsewhere specified or included...other...of gelatin...put up for retail sale...other. In both cases the general rate of duty will be 5.6 percent. The non-originating material used to make the desserts has satisfied the changes in tariff classification required under HTSUSA General Note 12(t)/21/14. The gelatin desserts mixes, when classified in subheadings 2106.90.5830, and 2106.90.5850, HTS, will be entitled to a 1.8 percent ad valorem rate of duty under the NAFTA upon compliance with all applicable laws, regulations, and agreements. This ruling is being issued under the provisions of Part 181 of the Customs Regulations (19 C.F.R. 181). 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, contact National Import Specialist Stanley Hopard at 212-466-5760. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division