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NY 891451

October 27, 1993



TARIFF NO.: 1701.91.4080

Mr. Clark D. Bien
Total Foods Corporation
6018 West Maple Road, Suite 888
West Bloomfield, MI 48322

RE: The tariff classification of cinnamon flavored sugar mixes from Canada.

Dear Mr. Bien:

In your letter dated October 14, 1993 you requested a tariff classification ruling.

A sample was included with your request. The subject merchandise consists of two cinnamon flavored sugar mixes. The first mix is stated to contain 89 percent sugar, 8 percent vegetable oil and 3 percent ground cinnamon. The second mix contains 91 percent sugar, 6 percent vegetable oil and 3 percent ground cinnamon. Both products will be packaged at the time of importation in 2,000 pound bulk bags and 100 pound paper bags. The mixes will be used in the manufacture of apple pies, apple cobbler and scalloped apples.

The applicable subheading for the cinnamon flavored mixes will be 1701.91.4080, Harmonized Tariff Schedule of the United States (HTS), which provides for cane or beet sugar and chemically pure sucrose, in solid form: other...containing added flavoring matter whether or not containing added coloring...other...other. The duty rate will be 6 percent ad valorem.

This product is subject to the absolute quota quantity restrictions provided for under subheading 9904.50.40, HTS.

Goods classifiable under subheading 1701.91.4080, HTS, which have originated in the territory of Canada, will be entitled to a 3 percent ad valorem rate of duty under the United States-Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Jean F. Maguire
Area Director

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