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

NY H89301 March 22, 2002 CLA-2-19:RR:NC:2:228 H89301 CATEGORY: Classification TARIFF NO.: 1901.90.9095 Mr. Glen Loyns Dawn Food Products (Canada) Ltd. 33rd Street East Saskatoon, SK S7K 3K7 Canada RE: The tariff classification and status under the North American Free Trade Agreement (NAFTA), of a baking ingredient from Canada; Article 509 Dear Mr. Loyns: In your letter dated February 27, 2002 you requested a ruling on the status of a baking ingredient from Canada under the NAFTA. An ingredients breakdown and sample accompanied your letter. The sample was examined and disposed of. W-18 Energy Bar Base is a pale white powder said to be composed of 55-59 percent wheat and whole wheat flour, 12-16 percent dough conditioners, 4-6 percent calcium propionate, 3-5 percent each of oat fiber, wheat gluten, and salt, 2-4 percent whey powder, 1-3 percent each of oat bran and wheat bran, 1-2 percent each of soy flour and lecithin, and less than one percent ascorbic acid. The product will be imported in 40-pound bags and used by industrial and retail bakeries as a base ingredient in the production of bread. All ingredients used to make the W-18 Energy Bar Base will be of Canadian or United States origin. The applicable tariff provision for this product will be 1901.90.9095, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for food preparations of flour, groats, meal, starch or malt extract…other…other…other. The general rate of duty will be 6.4 percent ad valorem. The W-18 Energy Bar 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 646-733-3029. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division