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

NY H82524 June 26, 2001 CLA-2-21:RR:NC:2:228 H82524 CATEGORY: Classification TARIFF NO.: 2106.90.9998 Mr. Glen Loyns CSP Foods 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 donut sugar from Canada; Article 509 Dear Mr. Loyns: In your letter dated June 4, 2001, received by this office on June 15, 2001, you requested a ruling on the status of donut sugar from Canada under the NAFTA. A sample and ingredients breakdown were submitted with your letter. The sample was examined and disposed of. The product is a white powder said to consist of 76-80 percent dextrose, 13-16 percent corn starch, 6-7 percent shortening, 1-2 percent titanium dioxide, and less than one percent vanilla flavoring. The product will be sold to industrial and retail bakeries for use as a topping for donuts and other baked items. The dextrose, corn starch, titanium dioxide, and vanilla flavor are products of the United States; the shortening is a product of Canada. In Canada, all ingredients are mixed together according to a formula, and packed into 44-50 pound paper bags. The applicable tariff provision for this product will be 2106.90.9998, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for food preparations not elsewhere specified or included…other…other…other. The general rate of duty will be 6.4 percent ad valorem. The donut sugar, being wholly obtained or produced entirely in the territory of the United States and Canada, 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