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NY G83957

November 30, 2000

CLA-2-19:RR:NC:2:228 G83957


TARIFF NO.: 1901.90.9095

Mr. Michael Loera
Pacific Grain Products, Inc.
P.O. Box 2060
351 Hanson Way
Woodland, CA 95776

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

Dear Mr. Loera:

In your letters dated February 7, 2000, March 17, 2000, and October 1, 2000, you requested a ruling on the status of a sweetener from Mexico under the NAFTA.

The product is hydrolyzed rice flour. It is made by mixing rice flour with water, adding an enzyme to the slurry, heating, deactivating the enzyme with hydrochloric acid, neutralizing with calcium carbonate, and drying. The effect of adding the enzyme and heating is to convert a portion of rice starch to dextrose. The finished product has a dextrose equivalent (DE) of 15 and will be used as a sweetener. It will be packaged and imported in bulk bags containing 25-lb to 50-kg, net weight. All ingredients - rice flour, enzyme, hydrochloric acid, calcium carbonate - are products of NAFTA countries.

The applicable tariff provision for the this product will be 1901.90.9095, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for food preparations of flour, meal, starch or malt extract, not elsewhere specified or included otherotherother. The general rate of duty will be 6.4 percent ad valorem.

The rice-based sweetener, being wholly obtained or produced entirely in the territory of the United States, Mexico, and Canada will meet the requirements of HTSUSA General Note 12(b)(i), and will therefore be entitled to a 3 percent ad valorem 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 212-637-7065.


Robert B. Swierupski
National Commodity

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