The tariff classification and status under the North American Free Trade Agreement (NAFTA), of pure milk chocolate cashews from Canada; Article 509

NY D83054 October 14, 1998 CLA-2-18:RR:NC:SP:232 D83054 CATEGORY: Classification TARIFF NO.: 1806.90.9019 Ms. Debbie Block Brookside Foods Ltd. 2372 Townline Road Abbotsford, British Columbia Canada V2T 6G2 RE: The tariff classification and status under the North American Free Trade Agreement (NAFTA), of pure milk chocolate cashews from Canada; Article 509 Dear Ms. Block: In your letter dated September 23, 1998 you requested a ruling on the status of pure milk chocolate cashews from Canada under the NAFTA. Samples and information were submitted with your request. Information was submitted with your initial request dated June 25, 1998. The subject merchandise is produced in Canada. It consists of cashews from India, cocoa butter and chocolate liquor from Singapore, sugar, whole milk powder, butter oil and salt from Canada, and natural flavor, maltodextrin, glucose syrup and edible shellac from The United States. The processing includes roasting the shelled cashews in oil. Blending the chocolate liquor, milk powder, sugar, lecithin, salt, vanilla, etc. to produce the milk chocolate, which is then conched. The roasted cashews are placed in a revolving pan and sprayed with the chocolate. The product is then polished and shined. The pure milk chocolate cashews are packaged in 32 ounce plastic bags and shipped to the United States for retail sale as confectionery. The applicable tariff provision for the pure milk chocolate cashews will be 1806.90.9019, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for Chocolate and other food preparations containing cocoa...other...other... other...confectionery...other. The general rate of duty will be 6.3 percent ad valorem. Each of the non-originating materials used to make the pure milk chocolate cashews has satisfied the changes in tariff classification required under HTSUSA General Note 12(t)/18. The pure milk chocolate cashews 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 John Maria at 212-466-5730. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division