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

NY F81409 January 21, 2000 CLA-2-21:RR:NC:2:228 F81409 CATEGORY: Classification TARIFF NO.: 2106.90.9997 Ms. Beth Brault The Pillsbury Company 200 South Sixth Street Minneapolis, MN 55402-1464 RE: The tariff classification and status under the North American Free Trade Agreement (NAFTA), of an icing product from Canada; Article 509 Dear Ms. Brault: In your letters dated August 9, 1999, and December 21 1999, you requested a ruling on the status of icing products from Canada under the NAFTA. Ingredients breakdowns and a sample label was submitted with your first letter. The products are white icings packed in small plastic containers, and may be produced in three different formulations. The ingredients common to formula #1, #2, and #3 are 50-63 percent sugar, 10-15 percent water, 1-7 percent corn syrup solids, 0-4 percent cornstarch, and less than one percent other ingredients. Formula #1 also contains 4-7 percent vegetable shortening or soybean oil, 4.5-5.5 percent whey solids, and 12-15 percent wheat starch. Formula #2 also contains 4-7.5 percent vegetable shortening or soybean oil, 12-15 wheat starch, and 3-7 percent cream cheese powder. Formula #3 also contains 13-18 percent margarine and 4-8 percent molasses granules. The sugar, water, cornstarch and the minor ingredients are products of Canada. The shortening and corn syrup solids are products of Canada or the United States. After importation the icings will be inserted into retail-packed tubes of breakfast roll doughs and sold in grocery stores. The consumer bakes the dough and tops the roll with the icing. The applicable subheading for the icings will be 2106.90.9997, Harmonized Tariff Schedule of the United States (HTS), 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 6.4 percent ad valorem. The icings, 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. 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