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

NY F83451 March 1, 2000 CLA-2-19:RR:NC:2:228 F83451 CATEGORY: Classification TARIFF NO.: 1901.90.9095 Mr. Glen Loyns CSP 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 a donut base from Canada; Article 509 Dear Mr. Loyns: In your letter dated February 15, 2000 you requested a ruling on the status of a donut base from Canada under the NAFTA. A sample and ingredients breakdown accompanied your letter. The sample was examined and disposed of. The product is a pale yellow powder said to be composed of 64-65 percent wheat flour, 13-14 percent dextrose, 10-11 percent vegetable oil, 2-3 percent each of salt and soya flour, 1-3 percent baking powder, 1-2 percent whey powder, and less than one percent each of sodium sterile lactelate (sic), milk powder, mono & diglycerides, and beta carotene. All ingredients are products of the United States or Canada. The donut base will be imported in 50-pound paper bags, and sold to industrial and retail bakeries. The donut base must be combined with additional flour, yeast, and water to make a dough suitable for the production of donuts and similar bakers’ wares. The applicable tariff provision for the donut base 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…other…other…other. The general rate of duty will be 6.4 percent ad valorem. The donut base, 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