NY 0872739 - The tariff classification of baker's preparations from Canada. - United States International Trade Commision Rulings

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NY 872739
April 3, 1992

CLA-2-17:S:N:N1:232-872739

CATEGORY: CLASSIFICATION

TARIFF NO.: 1701.99.0125; 1701.99.0225; 1901.90.8070

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

RE: The tariff classification of baker's preparations from Canada.

Dear Mr. Mines:

In your letter dated March 23, 1992, on behalf of R.W. Patten Distributors, you requested a tariff classification ruling.

Information and samples were submitted with your initial request dated February 11, 1992. The subject merchandise consists of two preparations to be used by bakers in cake recipes. One product is stated to contain 89 percent sugar and 11 percent flour. The other product contains 50 percent sugar and 50 percent flour.

The applicable subheading for the preparation containing 89 percent sugar and 11 percent flour 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. For the preparation described in paragraphs (a) and (b) of additional U.S. note 3 to chapter 17 and entered pursuant to the provisions, and not to be further refined or improved in quality, 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 preparations, not to be further refined or improved in quality, the applicable subheading will be 1701.99.0225, HTS. 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 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, HTS.

The applicable subheading for the preparation containing 50 percent sugar and 50 percent flour will be 1901.90.8070, Harmonized Tariff Schedule of the United States (HTS), which provides for malt extract; food preparations of flour, meal, starch or malt extract, not containing cocoa powder...not elsewhere specified or included...other: other: other...subject to quotas established pursuant to section 22 of the Agricultural Adjustment Act, as amended provided for in subheading 9904.60.60. The duty rate will be 10 percent ad valorem.

Goods classifiable under subheadings 1701.99, and 1901.90.8070, HTS, which have originated in the territory of Canada, will be entitled to a 0.8763 cents per kilogram less 0.012400 cents per kilogram for each degree under 100 degrees (and fractions of a degree in proportion) but not less than 0.566312 cents per kilogram, and a 6 percent ad valorem rate of duty, respectively, 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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