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

NY J88241 September 2, 2003 CLA-2-21:RR:NC:2:228 J88241 CATEGORY: Classification TARIFF NO.: 2106.90.9997; 2106.90.9998 Mr. Adam Benado Nutrin 1627 Connecticut Avenue NW Washington, DC 20009 RE: The tariff classification and status under the North American Free Trade Agreement (NAFTA), of a sweetener blend from Canada; Article 509 Dear Mr. Benado: In your letter dated July 5, 2003, you requested a ruling on the status of a sweetener blend from Canada under the NAFTA. Your letter was received by this office on August 26, 2003. A sample, submitted with your letter, was examined and disposed of. The product is a blend composed of 94 percent honey and 6 percent “sweetening syrup.” The latter may be high fructose corn syrup, sugar syrup, molasses, maple syrup, malt extract, rice syrup, or chicory syrup. The Brix of the honey will range from 78 to 84, and that of the sweetening syrup from 75 to 84. The blend will be packed in 20-kilogram pails, 200-liter drums, 20 metric ton flexitanks, bulk trucks, or 80 metric ton railcars. The honey ingredient will be a product of Argentina and the sweetening syrup ingredient will be a product of the United States, Canada, or Mexico. In Canada, the product will be blended according to the prescribed formula, packed, and exported to the United States. The blend will be used as an ingredient in baked goods, breakfast cereals, and snack items. The applicable tariff provision for the sweetener blend, when made with sugar syrup or molasses, will be 2106.90.9997, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for food preparations not elsewhere specified or included…other…other…containing sugar derived from sugar cane and/or sugar beets. The general rate of duty will be 6.4 percent ad valorem. When made with high fructose corn syrup, maple syrup, malt extract, rice syrup, or chicory syrup the applicable tariff provision will be 2106.90.9998, 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 non-originating material used to make the blend, i.e., the honey, has satisfied the change in tariff classification required under HTSUSA General Note 12(t)/21.14. The sweetener blend will 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