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NY D83523

October 27, 1998

CLA-2-21:RR:NC:2:228 D83523


TARIFF NO.: 2106.90.6400; 2106.90.6600

Mr. Robert V. Tinkham
Chicago Sweeteners Incorporated
1700 Higgins Road, Suite 610
Des Plaines, IL 60018

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

Dear Mr. Tinkham:

In your letters dated October 2, 1998, October 16, 1998, and October 19, 1998, you requested a ruling on the status of a food ingredient from Canada under the NAFTA.

A sample and an ingredients breakdown accompanied your letter. The sample was examined and disposed of. The product, a Butter Oil/Sugar Blend, is a butter colored soft spread consisting of 90 percent butter oil and 10 percent sugar. The butter oil, a product of Canada or a non-NAFTA country, and the sugar, a product of a non-NAFTA country, are blended in Canada and put up in containers weighing between 50 and 2000 pounds. The blend will be used to manufacture ice cream or confections.

The applicable subheading for the Butter Oil/Sugar Blend, if imported in quantities that fall within the limits described in additional U.S. note 10 to chapter 4, will be 2106.90.6400, HTS, which provides for food preparations not elsewhere specified or included...other...other, dairy products described in additional U.S. note 1 to chapter 4...described in additional U.S. note 10 to chapter 4 and entered pursuant to its provisions. The rate of duty will be 10 percent ad valorem. If the quantitative limits of additional U.S. note 10 to chapter 4 have been reached, this product will be classified in subheading 2106.90.6600, HTS, and dutiable at 74.5 cents per kilogram plus 9 percent ad valorem.

When the product is made with butter oil from Canada, and sugar from a non-NAFTA country, the non-originating material used to make the food ingredient has satisfied the changes in tariff classification required under HTSUSA General Note 12(t)/21/12. The article, when classified in subheading 2106.90.6400, will be entitled to a free rate of duty under the NAFTA upon compliance with all applicable laws, regulations, and agreements.

When the butter oil and the sugar are products of a non-NAFTA country, the merchandise does not qualify for preferential treatment under the NAFTA because the butter oil used in the production of the goods will not undergo the change in tariff classification required by General Note 12(t)/21/12, HTSUSA.

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 212-466-5760.

Should you wish to request an administrative review of this ruling, submit a copy of this ruling and all relevant facts and arguments within 30 days of the date of this letter, to the Director, Commercial Rulings Division, Headquarters, U.S. Customs Service, 1300 Pennsylvania Ave. N.W., Washington, D.C. 20229.


Robert B. Swierupski
National Commodity

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