NY 0867478 - The tariff classification of Tutti Frutti flavored gum blend from Canada. - United States International Trade Commision Rulings

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NY 867478
OCT 16, 1991

CLA-2-17:S:N:N1:232-867478

CATEGORY: CLASSIFICATION

TARIFF NO.: 1701.91.4000

Mr. Patrick E. Mines
52 Queen Street
P.O. Box 1197, Station B
Fort Erie, Ontario
Canada, L2A 5Y2

RE: The tariff classification of Tutti Frutti flavored gum blend from Canada.

Dear Mr. Mines:

In your letter dated September 24, 1991, on behalf of R.W. Patten Distributors Ltd., you requested a tariff classification ruling.

A sample was submitted with your request. The sample was examined and disposed of. The subject merchandise is described as a Tutti Frutti flavored gum blend. It is stated to contain 98 percent sugar, 1 percent coloring, and 1 percent concentrated natural and artificial Tutti Frutti flavor. The flavor portion of this merchandise will be produced in the United States and shipped to Canada, where it will be blended with the other ingredients. The product will be imported in one ton tote bags. After importation, the subject merchandise will be sold as a flavoring concentrate to be blended with corn syrup and gum base to produce gum balls in the United States.

The applicable subheading for the Tutti Frutti flavored gum blend will be 1701.91.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for cane or beet sugar and chemically pure sucrose, in solid form: other...containing added flavoring matter whether or not containing added coloring. The duty rate will be 6 percent ad valorem. Additionally, this product is subject to the absolute quota quantity restrictions provided for in subheading 9904.50.40, HTS, which in effect prohibits its importation.

Goods classifiable under subheading 1701.91.4000, HTS, which have originated in the territory of Canada, will be entitled to a 4.2 percent ad valorem rate of duty under the United States- Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations.

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

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.
Sincerely,

Jean F. Maguire
Area Director

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