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

NY C84784 March 24, 1998 CLA-2-21:RR:NC:2:228 C84784 CATEGORY: Classification TARIFF NO.: 2106.90.9997 Glen Loyns CSP Foods Box 190 75-33rd Street East Saskatoon, SK Canada S7K 3K7 RE: The tariff classification and status under the North American Free Trade Agreement (NAFTA), of an icing from Canada; Article 509 Dear Mr. Loyns: In your letter dated February 20, 1998, you requested a ruling on the status of an icing from Canada under the NAFTA. The product is a ready to use, white colored icing "dip" composed of 53-59 percent liquid sugar (67.5 brix), 26-32 percent icing sugar, 5-9 percent shortening (hydrogenated soybean oil and cottonseed oil), 2-5 percent canola oil, 2 percent glucose (83 brix), and less than 2 percent each of sorbitol, salt, natural and artificial flavors, potassium sorbate, xanthan gum, polysorbate 60 and citric acid. The majority of the ingredients are products of Canada or the United States. The exceptions are the potassium sorbate from Japan, xanthan gum, and citric acid from Austria. The icing will be packed in single-serving, foil-sealed plastic cups containing 1 ounce, net weight, and sold to fast-food restaurants, who will give them to their customers, when baked goods are purchased. The applicable subheading for the icing will be 2106.90.9997, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for food preparations not elsewhere specified or included...other...other...other... containing sugar derived from sugar cane and/or sugar beets. The general rate of duty will be 7.6 percent ad valorem. Each of the non-originating materials used to make the icing has satisfied the changes in tariff classification required under HTSUSA General Note 12(t)21/14. The icing will be entitled to a free 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, Robert B. Swierupski Director, National Commodity Specialist Division