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

NY E89514 November 19, 1999 CLA-2-18:RR:NC:2:228 E89514 CATEGORY: Classification TARIFF NO.: 1806.20.9900, 1901.90.9095 Bettyanne Brownlee English Bay Batter (Vancouver) Inc. 904 Cliveden avenue New Westminster, British Columbia Canada V3M 5R5 RE: The tariff classification and status under the North American Free Trade Agreement (NAFTA), of cookie dough ingredients from Canada; Article 509 Dear Ms. Brownlee: In your letter dated October 7, 1999, you requested a ruling on the status of cookie dough ingredients from Canada under the NAFTA. Ingredients breakdowns for three products, and a manufacturers flow chart were submitted with your letter. The products are said to be raw ingredients used after importation to manufacture cookie dough. The ingredients are put up in pre-portioned packages containing over 2 kilograms, net weight. “Dry D Mix” consists of 46 percent baking soda, 29.5 percent dark cocoa, 15 percent cocoa, and 9.5 percent salt. “Dry E Mix” contains 90.9 percent flour, 3.2 percent baking soda, 2.4 percent salt, 2.3 percent butter flavor, and 1.2 percent baking powder. “Dry F Mix” contains 87.6 percent flour and 12.4 percent butter flavor. The ingredients are products of either The United States or Canada with the exception of the cocoa, which is a product of Holland. The applicable tariff provision for the “Dry D Mix” will be 1806.20.9900, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for Chocolate and other food preparations containing cocoa…other preparations in blocks, slabs or bars, weighing more than 2 kg or in liquid, paste, powder, granular or other bulk form in containers or immediate packings, of a content exceeding 2-kg…other…other…other. The general rate of duty will be 8.8 percent ad valorem. The applicable tariff provision for the “Dry E Mix” and “Dry F Mix” will be 1901.90.9095, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for food preparations of flour, meal, starch or malt extract, not containing cocoa or containing less than 40 percent by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included…other…other…other. The general rate of duty will be 7 percent ad valorem. The “Dry E Mix” and “Dry F Mix”, being wholly obtained or produced entirely in the territory of Canada and the United States, will meet the requirements of HTSUSA General Note 12(b)(i), and will therefore be entitled to a free rate of duty under the NAFTA upon compliance with all applicable laws, regulations, and agreements. Each of the non-originating materials used to make the “Dry D Mix” has satisfied the changes in tariff classification required under HTSUSA General Note 12(t)/18/4. The “Dry D Mix” will be entitled to a free rate of duty under the NAFTA upon compliance with all applicable laws, regulations, and agreements. You state in your letter the ingredients are put up in unmarked packages. Section 304 of the Tariff Act of 1930, as amended (19 U.S.C. §1304), provides, in general, that all articles of foreign origin imported into the United States must be legibly, conspicuously, and permanently marked to indicate the English name of the country of origin to an ultimate purchaser in the United States. The implementing regulations to 19 U.S.C. §1304 are set forth in Part 134, Customs Regulations (CFR Part 134). You may wish to discuss the matter of country of origin marking with the Customs import specialist at the proposed port of entry. 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 212-637-7065. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division