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NY R02118

June 28, 2005

CLA-2-21:RR:NC:2:228 R02118


TARIFF NO.: 2106.90.9997

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

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

Dear Mr. Valentine:

In your letters dated June 5, 2005 and June 13, 2005, you requested a ruling on the status of a dipping sauce from Australia under the UAFTA.

An ingredients breakdown was submitted with your second letter. The product is said to be a ready to use caramel flavored dipping sauce, sold as a dip for fresh fruits. It is described as a brown-colored, thick material, with uniform texture, composed of 35 percent sugar, 20 percent water, 15 percent glucose syrup, 13 percent invert syrup, 9 percent milk solids, 7 percent vegetable fat, 1 percent thickener, and less than one percent each of vegetable gum, salt, emulsifier, preservative, and mineral salt, put up in sealed polyethylene cups weighing approximately 4.6 ounces, net weight. The sugar, water, glucose syrup, milk solids, invert syrup, thickener, salt, and emulsifier are products of Australia. The vegetable fat is from Malaysia, the vegetable gum is from the United Kingdom, the preservative is from China, and the mineral salt is from France.

The applicable tariff provision for the dipping sauce will be 2106.90.9997, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for food preparations not elsewhere specified or includedotherother... othercontaining sugar derived from sugar cane and/or sugar beets. The general rate of duty will be 6.4 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 non-originating 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;

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) and 28(n)/21.8(F). The goods will therefore be entitled to a free 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 Stanley Hopard at 646-733-3029.


Robert B. Swierupski

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