The tariff classification and status under the North American Free Trade Agreement (NAFTA), of Activo-Sour W from Germany and Canada; Article 509

NY A86771 September 17, 1996 CLA-2-19:RR:NC:FC:228 A86771 CATEGORY : Classification TARIFF NO.: 1901.90.9095 Hildegard Pollak Lentia Enterprises Ltd. 17733 - 66th Avenue Surrey, B.C. Canada V3S 7X1 RE: The tariff classification and status under the North American Free Trade Agreement (NAFTA), of Activo-Sour W from Germany and Canada; Article 509 Dear Ms. Pollak: In your letter dated August 12, 1996, you requested a tariff classification ruling. A sample and an ingredients breakdown accompanied your letter. The sample was examined and disposed of. The Activo-Sour W is a cream colored powder composed of 91 percent wheat flour, 8.9 percent water, and 0.1 percent bacterial culture, put up in plastic-lined, 5-kilogram cartons or 25-kilogram paper bags. The product is produced by fermenting wheat flour with water and a bacterial culture and subsequently dehydrating it. It can be added as a dry ingredient, up to a maximum of 10 percent, or mixed with water to produce a sour dough, in which case 10 to 30 percent is added to other ingredients. It will be used to give a sourdough flavor to any type of bread. The applicable subheading for the Activo Sour W will be 1901.90.9095, Harmonized Tariff Schedule of the United States (HTS), which provides for food preparations of flour...not containing cocoa...not elsewhere specified or included...other... other...other. The general rate of duty, when made in Germany, will be 8.8 percent ad valorem. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). The same manufacturing process will be used if the product is made in Canada. The wheat flour will be a product of Canada, and the bacterial culture will be a product of Germany or Canada. When a Canadian culture is used, Activo Sour W, being wholly obtained or produced entirely in the territory of Canada, will meet the requirements of HTSUSA General Note 12(b)(i). When a German culture is used, the non-originating material used to make the Activo Sour W will have satisfied the change in tariff classification required under HTSUSA General Note 12(t)/19/6. The product will therefore be entitled to a 2 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). This ruling letter is binding only as to the party to whom it is issued and may be relied on only by that party. 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