United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 2006 NY Rulings > NY M82294 - NY M82344 > NY M82313

Previous Ruling Next Ruling
NY M82313

June 5, 2006

CLA-2-21:RR:NC:N2:228 M82313


TARIFF NO.: 2106.90.8200

Ms. April Collier
Pacific Customs Brokers, Inc.
P.O. Box 4505
Blaine, WA 98231-4505

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

Dear Ms. Collier:

In your letter dated April 27, 2006, on behalf of Foley’s Candies, British Columbia, Canada, you requested a ruling on the status of coating wafers from Canada under the NAFTA.

An ingredients breakdown and an illustration accompanied your letter. Additional information concerning the origin of the ingredients was provided via facsimile transmission on June 2, 2006. Gourmet White Premium Wafers are products in the form white-colored discs used, after melting, as a coating for confections and baked goods. The wafers are composed of approximately 48 percent sugar, 33 percent palm kernel oil, 7 percent whey protein concentrate, 5 percent whole milk powder, 3 percent whey powder, 2 percent titanium dioxide, and less than one percent, each, of soy lecithin, sorbitan tristearate, and vanilla. The sugar, palm kernel oil, and titanium dioxide are products of non-NAFTA countries; all other ingredients are goods of the United States or Canada. The wafers will be imported in 20-kilogram boxes and sold to bakeries.

The applicable tariff provision for the Gourmet White Premium Wafers will be 2106.90.8200, Harmonized Tariff Schedule of the United States (HTSUS), which provides for food preparations not elsewhere specified or includedother otherothercontaining over 10 percent by weight of milk solidsotherother. The general rate of duty will be 6.4 percent ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

General Note 12(b), HTSUS, sets forth the criteria for determining whether a good is originating under the NAFTA. General Note 12(b), HTSUS, (19 U.S.C. § 1202) states, in pertinent part, that

For the purposes of this note, goods imported into the customs territory of the United States are eligible for the tariff treatment and quantitative limitations set forth in the tariff schedule as "goods originating in the territory of a NAFTA party" only if--

(i) they are goods wholly obtained or produced entirely in the territory of Canada, Mexico and/or the United States; or

(ii) they have been transformed in the territory of Canada, Mexico and/or the United States so that--

(A) except as provided in subdivision (f) of this note, each of the non-originating materials used in the production of such goods undergoes a change in tariff classification described in subdivisions (r), (s) and (t) of this note or the rules set forth therein

Based on the facts provided, the goods described above qualify for NAFTA preferential treatment, because they will meet the requirements of HTSUS General Note 12(b)(ii)(A) and 12(t)/21.12. The goods will therefore be entitled to a free rate of duty under the NAFTA 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 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 181 of the Customs Regulations (19 C.F.R. 181).

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

Previous Ruling Next Ruling

See also: