The tariff classification of “Mint Granulation” from Canada

NY F88584 June 30, 2000 CLA-2-17:RR:NC:SP:232 F88584 CATEGORY: Classification TARIFF NO.: 1701.99.1000; 1701.99.5000 Ms. Jean Frederick Ameri-Can Customshouse Brokers, Inc. 15 Lawrence Bell Drive Amherst, NY 14221 RE: The tariff classification of “Mint Granulation” from Canada Dear Ms. Frederick: In your letter dated June 13, 2000, on behalf of Beta Brands, Ltd., you requested a tariff classification ruling. A sample was submitted with your request. The subject merchandise is described as a bulk candy fondant called “Mint Granulation.” The product consists of a 4.5 percent glucose solution combined with 95.5 percent refined granulated sucrose that has been micro pulverized. The sucrose has a purity of 99.95 degrees. The glucose and sucrose mixture is extruded through a granulator screen and then dried on trays. The merchandise is used as a base for making mint flavored press tablets. The applicable subheading for the “Mint Granulation”, if described in additional U.S. note 5 to chapter 17 and entered pursuant to its provisions, will be 1701.99.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for cane or beet sugar and chemically pure sucrose, in solid form: other. The general rate of duty will be 3.6606 cents per kilogram less 0.020668 cents per kilogram for each degree under 100 degrees (and fractions of a degree in proportion) but not less than 3.143854 cents per kilogram. If not described in additional U.S. note 5 to chapter 17 and not entered pursuant to its provisions, the applicable subheading will be 1701.99.5000, HTS. The duty rate will be 35.74 cents per kilogram. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). 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 212-637-7059. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division