NY 0868072 - The tariff classification of a dry fondant from Canada. - United States International Trade Commision Rulings

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NY 868072
OCT 30, 1991

CLA-2-17:S:N:N1:232-868072

CATEGORY: CLASSIFICATION

TARIFF NO.: 1701.99.0125; 1701.99.0225

Mr. David M. Murphy
Grunfeld, Desiderio, Lebowitz & Silverman 12 East 49th Street
New York, NY 10017

RE: The tariff classification of a dry fondant from Canada.

Dear Mr. Murphy:

In your letter dated October 21, 1991, on behalf of Lantic Sugar Limited, you requested a tariff classification ruling.

A sample was included with your request. The sample was examined and disposed of. The subject merchandise is described as a dry fondant, which is stated to contain between 88 percent and 92 percent 12X very fine powdered sugar, and 8 percent to 12 percent maltodextrin derived from starch. The product will be used as a source of sweetness in the production of glazing and icings. You indicate that the raw sugar cane used to make the sugar base will be imported into Canada.

The applicable subheading for the dry fondant will be 1701.99, Harmonized Tariff Schedule of the United States (HTS), which provides for cane or beet sugar and chemically pure sucrose in solid form: other: other. For the dry fondant described in paragraphs (a) and (b) of additional U.S. note 3 to chapter 17 and entered pursuant to the provisions, the applicable subheading will be 1701.99.0125, HTS. The rate of duty will be 1.4606 cents per kilogram less 0.020668 cents per kilogram for each degree under 100 degrees (and fractions of a degree in proportion) but not less than 0.943854 cents per kilogram. For other dry fondant, the applicable subheading will be 1701.99.0225. The duty rate will be 37.386 cents per kilogram less 0.529 cents per kilogram for each degree under 100 degrees (and fractions of a degree in proportion) but not less than 24.161 cents per kilogram. In addition, merchandise which is classifiable under subheadings 1701.99.0125, HTS, and 1701.99.0225, HTS, which is not subjected to additional refining or improvements in quality in the United States is subject to a supplemental agricultural fee of 2.2 cents per kilogram under item 9904.40.20.

Sugar classifiable under subheading 1701.99.0125, HTS, is subject to import quotas allocated on a country by country basis, determined on the origin of the raw sugar. Inquiries on sugar quota requirements should be made directly to:

United States Department of Agriculture
Foreign Agriculture Service
Sugar Program
Washington, D.C. 20250

Goods classifiable under subheadings 1701.99.0125 and 1701.99.0225, HTS, which have originated in the territory of Canada, will be entitled to a 1.0224 cents per kilogram less 0.014467 cents per kilogram for each degree under 100 degrees (and fractions of a degree in proportion) but not less than 0.660697 cents per kilogram 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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