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NY 814042




September 13, 1995

CLA-2-17:S:N:N7:232 814042

CATEGORY: CLASSIFICATION

TARIFF NO.: 1702.20.4010; 1702.20.4090; 1704.90.2005; 2106.90.9999; 0409.00.0020

Ms. Mary Ann Cleary
Les Gestions Rodney Cleary & Fils Ltee.
C.P. 111
Lennoxville, (Quebec) Canada J1M 1Z3

RE: The tariff classification of Maple Syrup, Maple Butter, Maple Sugar, Maple Sugar Candy and Honey from Canada.

Dear Ms. Cleary:

In your letter dated August 17, 1995 you requested a tariff classification ruling.

You submitted five samples with your request. All are commercially packaged for retail sale. The maple syrup, maple granulated sugar, and maple butter are all stated to be made from 100 percent pure maple syrup and are packed in 125 ml glass jars. The maple butter is said to be pure maple syrup that has been heated until it attains a thicker consistency. The honey, an amber liquid, is similarly packed in 125 ml glass jars and is said to consist of pure, unpasteurized honey. The maple sugar candies are shaped like maple leaves of varying sizes and are packed in a 4 oz (115 g) box. They are said to be made of 100 percent pure maple syrup.

The applicable tariff provision for the maple granulated sugar will be 1702.20.4010, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for Other sugars, including chemically pure lactose, maltose, glucose and fructose, in solid form; sugar syrups not containing added flavoring or coloring matter; artificial honey, whether or not mixed with natural honey; caramel: Maple sugar and maple syrup: other...maple sugar. The general rate of duty will be free.

The applicable tariff provision for the maple syrup will be 1702.20.4090, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for Other sugars, including chemically pure lactose, maltose, glucose and fructose, in solid form; sugar syrups not containing added flavoring or coloring matter; artificial honey, whether or not mixed with natural honey; caramel: Maple sugar and maple syrup: other...maple syrup. The general rate of duty will be free.

The applicable tariff provision for the maple sugar candies will be 1704.90.2005, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for Sugar confectionery (including white chocolate), not containing cocoa: Other: Other: put up for retail sale. The general rate of duty will be 6.8 percent ad valorem.

The applicable tariff provision for the maple butter will be 2106.90.9999, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for Food preparations not elsewhere specified or included: Other: Other: Other: Other. The general rate of duty will be 9.4 percent ad valorem.

The applicable tariff provision for the honey will be 0409.00.0020, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for Natural honey...Packaged for retail sale. The general rate of duty will be 2.2 cents per kilogram. Additionally, there is a 2.2 cents per kilogram agricultural fee on all imported honey.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 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,


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