The tariff classification and status under the North American Free Trade Agreement (NAFTA), of snack foods from Canada; Article 509

NY C82707 December 29, 1998 CLA-2-19:RR:NC:2:228 C82707 CATEGORY: Classification TARIFF NO.: 1905.90.9030 Ms. Catherine Laberge, C.A. Les Croustilles Yum Yum Enr. 40 rue Du Moulin Warwick, Quebec J0A 1M0 Canada RE: The tariff classification and status under the North American Free Trade Agreement (NAFTA), of snack foods from Canada; Article 509 Dear Ms. Laberge: In your letter dated November 17, 1997, received by this office on December 12, 1997, you requested a ruling on the status of snack foods from Canada under the NAFTA. Samples and ingredients lists were submitted with earlier correspondence. Your most recent letter provides a description of the manufacturing process and the countries of origin for all ingredients. The products are crisp, baked snack foods, shaped like french fried potatoes, packed in plastic bags containing 3.5 ounces, net weight. The principle ingredients in all three varieties - "ketchup," "BBQ," and "cheddar" - are corn meal, hydrogenated canola oil, dehydrated potatoes, and salt. All of the ingredients in the ketchup fries are products of the United States and Canada. The "spice" ingredient in the BBQ fries is from India. In the cheddar fries, the disodium phosphate is from Germany, the autolyzed yeast extract is from France, and the torula yeast is a product of Switzerland. In Canada, all ingredients (except the flavors) are mixed together into a paste, extruded into shape, and baked in an oven. The fries are flavored after leaving the oven. The applicable tariff provision for these snack foods will be 1905.90.9030, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for bread, pastry, cakes, biscuits and other bakers' wares...other...other...corn chips and similar crisp savory snack foods. The general rate of duty will be 7.3 percent ad valorem. Effective January 1, 1998, the general rate of duty will be 6.3 percent ad valorem. The ketchup fries, being wholly obtained or produced entirely in the territory of the United States and Canada, will meet the requirements of HTSUSA General Note 12(b)(i), and will therefore be entitled to a one percent ad valorem rate of duty under the NAFTA upon compliance with all applicable laws, regulations, and agreements. Effective January 1, 1998, this product will be duty-free under the NAFTA. Each of the non-originating materials used to make the BBQ fries and cheddar fries has satisfied the changes in tariff classification required under HTSUSA General Note 12(t)/19.11. These two products will be entitled to a one percent ad valorem rate of duty under the NAFTA upon compliance with all applicable laws, regulations, and agreements. Effective January 1, 1998, the cheddar fries and BBQ fries will be duty-free under the NAFTA. This ruling is being issued under the provisions of Part 181 of the Customs Regulations (19 C.F.R. 181). 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. If you have any questions regarding the ruling, contact National Import Specialist Stanley Hopard at 212-466-5760. This ruling letter is binding only as to the party to whom it is issued and may be relied on only by that party. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division