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NY F85390

April 11, 2000

CLA-2-21:RR:NC:2:228 F85390


TARIFF NO.: 2106.90.6400, 2106.90.6600

Mr. Graeme R. Honeyfield
Glinso Foods
3554 Round Barn Blvd.
Suite 310
Santa Rosa, CA 95403

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

Dear Mr. Honeyfield:

In your letters dated February 11, 2000 and March 13, 2000 you requested a ruling on the status of food ingredients from Canada under the NAFTA.

Ingredients breakdowns accompanied your letters. Confectionery Mix SDB95 is a blend of 95 percent salted butter and 5 percent sugar. Confectionery Mix B78 is a blend of a between 89 and 95 percent butter, and between 5 and 11 percent sugar and/or salt. The mixes will be imported refrigerated, in containers ranging from 25-kg cartons to 1,000 kg. bulk transport containers. The butter ingredient in the blend may be a product of Canada, Australia, or New Zealand. The Confectionery Mixes will be used as ingredients to manufacture confectionery or other food items.

The applicable subheading for the Confectionery Mixes SDB95 and B78, if imported in quantities that fall within the limits described in additional U.S. note 10 to chapter 4, will be 2106.90.6400, Harmonized Tariff Schedule of the United States (HTS), which provides for food preparations not elsewhere specified or included...other...containing over 10 percent by weight of milk solids...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, the products will be classified in subheading 2106.90.6600, HTS, and dutiable at the rate of 70.4 cents per kilogram plus 8.5 percent ad valorem.

When made with butter of Canadian origin, and classified in subheading 2106.90.6400, HTS, the Confectionery Mixes SDB95 and B78, being wholly obtained or produced entirely in the territory of 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.

When made with butter of Australian or New Zealand origin, the non-originating materials used to make the Confectionery Mixes SDB95 and B78 will not satisfy the changes in tariff classification required under HTSUSA General Note 12(t)/21/12. The mixes will not be entitled to preferential treatment under the NAFTA.

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 212-637-7065.

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. NW, Washington, D.C. 20229.


Robert B. Swierupski
National Commodity

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