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NY R01966

May 27, 2005

CLA-2-18:RR:NC:SP:232 R01966


TARIFF NO.: 1806.90.9090

Mr. Ralph Valentine
Wicked Products Pty. Ltd.
PO Box 257
Rocklea, Queensland
Australia 4106

RE: The tariff classification and status under the United States-Australia Free Trade Agreement (UAFTA), of a chocolate dipping sauce from Australia.

Dear Mr. Valentine:

In your letter dated May 10, 2005 you requested a ruling on the status of a chocolate dipping sauce from Australia under the UAFTA.

The subject merchandise is stated to contain 45 percent sugar from Australia, 30 percent water from Australia, 10 percent milk solids from Australia, 9 percent vegetable fat from Malaysia, 4.7 percent cocoa from Singapore, 1 percent vegetable gum form the United kingdom, 0.1 percent preservative from China, and 0.1 percent flavor from China. The product will be packaged in 4.6 ounce polyethylene cups with a heat sealed lid.

The applicable subheading for the chocolate dipping sauce will be 1806.90.9090, Harmonized Tariff Schedule of the United States (HTS), which provides for Chocolate and other food preparations containing cocoa: Other: Other: OtherOther. The general rate of duty will be 6 percent ad valorem.

General Note 28(b), HTSUS, sets forth the criteria for determining whether a good is originating under the UAFTA. General Note 28(b), HTSUS, (19 U.S.C. § 1202) states, in pertinent part, that

For the purposes of this note, subject to the provisions of subdivisions (c), (d), (m) and (n) thereof, a good imported into the customs territory of the United States is eligible for treatment as an originating good of a UAFTA country under the terms of this note only if –

(i) the good is a good wholly obtained or produced entirely in the territory of Australia or of the United States, or both;

(ii) the good was produced entirely in the territory of Australia or of the United States, or both, and—

(A) each of the nonoriginating materials used in the production of the good undergoes an applicable change in tariff classification specified in subdivision (n) of this note;

(B) the good otherwise satisfies any applicable regional value content requirement referred to in subdivision (n) of this note; or

(C) the good meets any other requirements specified in subdivision (n) of this note;
and such good satisfies all other applicable requirements of this note;

(iii) the good was produced entirely in the territory of Australia or of the United States, or both, exclusively from materials described in subdivision (b)(i) or (b)(ii) of this note; or

(iv) the good otherwise qualifies as an originating good under this note,
and is imported directly into the customs territory of the United States from the territory of Australia.

Based on the facts provided, the goods described above qualify for UAFTA preferential treatment, because they will meet the requirements of HTSUSA General Note 28(b)(ii)(A). The goods will therefore be entitled to a 5.4 percent rate of duty under the UAFTA upon compliance with all applicable laws, regulations, and agreements.

This merchandise is subject to The Public Health Security and Bioterrorism Preparedness and Response Act of 2002 (The Bioterrorism Act), which is regulated by the Food and Drug Administration (FDA). Information on the Bioterrorism Act can be obtained by calling FDA at telephone number (301) 575-0156, or at the Web site www.fda.gov/oc/bioterrorism/bioact.html.

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

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 John Maria at 646-733-3031.


Robert B. Swierupski

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