The tariff classification and status under the North American Free Trade Agreement (NAFTA), of a non-dairy topping from Canada; Article 509

NY J89542 November 5, 2003 CLA-2-21:RR:NC:2:228 J89542 CATEGORY: Classification TARIFF NO.: 2106.90.9997 Mr. John Peterson Neville Peterson LLP 80 Broad Street New York, NY 10004 RE: The tariff classification and status under the North American Free Trade Agreement (NAFTA), of a non-dairy topping from Canada; Article 509 Dear Mr. Peterson: In your letter dated October 7, 2003, on behalf of ConAgra Foods, Inc., Downer’s Grove, IL, you requested a ruling on the status of a dessert topping from Canada under the NAFTA. The product is identified as Reddi Wip Non Dairy Whipped Cream product, composed of 55.71 percent water, 18.5 percent palm kernel oil, 10.44 percent liquid sugar, 9.62 percent corn syrup, 2 percent sorbitol, 1.08 percent fructose, and less than one percent, each, of sodium caseinate, Opta, Avicel CL 61, Kelgen NA Alginate, Lactemp P22K, Durfax 80, Glycerose, Durtan 60K, Panodan 150K, sodium phosphate, salt, and flavors. The product will be packed for retail sale in an aerosol container All ingredients are products of the United States or Canada. The applicable tariff provision for the Reddi Wip Non Dairy Whipped Cream product 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…other…containing sugar derived from sugar cane and/or sugar beets. The general rate of duty will be 6.4 percent ad valorem. This product, 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. Your inquiry does not provide enough information for us to give a classification ruling on Reddi Wip 11% Light Whipped Cream and Reddi Wip Fat Free Whipped Cream. Your request for a classification ruling should include additional information concerning several ingredients. Identify, with their generic or chemical names, the ingredients described as Opta 31, Gelcarin GP359, Gelcarin SP, Raftalin ST, Lactem P 22K, Durafax 80 (poly 80), Avicel, Centrolex F, Danisco 3240 Flavor, and Stabilizer 31-613. For each of the above ingredients, state what their function is in the whipped cream products. For the “vanilla cream flavor” and “vanilla cream powder” ingredients, indicate whether they are synthetic materials, natural extracts, odoriferous compounds, etc., and describe their function in the imported products. When this information is available, you may wish to consider resubmission of your request. 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