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NY B81277




January 22, 1997

CLA-2-21:RR:NC:SD:232 B81277

CATEGORY: CLASSIFICATION

TARIFF NO.: 2101.20.5800

Mr. Leon Salerno
Lamborn & Company, Inc.
Box 31
Cos Cob, CT 06807

RE: The tariff classification and status under the North American Free Trade Agreement (NAFTA), of a sugar blend from Mexico; Article 509

Dear Mr. Salerno:

In your letter dated January 15, 1997 you requested a ruling on the status of a sugar blend from Mexico under the NAFTA.

Information was submitted with your initial request dated December 11, 1997. The subject merchandise is stated to contain 95 percent sugar, 4 percent instant tea and 1 percent citric acid. The sugar is produced and refined in Mexico, the instant tea is produced in the United States from imported foreign tea leaves, and the citric acid is produced and processed in the United States. The ingredients will be processed in Mexico, shipped in bulk to the United States, where the blend will be packaged for retail sale without further processing.

The applicable tariff provision for the sugar blend will be 2101.20.5800, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for Extracts, essences and concentrates, of tea or mate, and preparations with a basis of these extracts, essences or concentrates or with a basis of tea or mate...articles containing over 10 percent by dry weight of sugar described in additional U.S. note 3 to chapter 17...other. The general rate of duty will be 33.2 cents per kilogram plus 9.2 percent ad valorem.

The sugar blend, being made entirely in the territory of Mexico using materials which themselves were originating, will satisfy the requirements of HTSUSA General Note 12(b)(iii). Noting 102.19(b) these products are goods of Mexico for duty purposes, classifiable in subheading 2101.20.5800 entered under the terms of general note 12 of the Harmonized Tariff Schedule of the United States, and imported in quantities that fall within the quantitative limits described in note 20 to subchapter 6 of chapter 99, HTS, will be free of duty pursuant to subheading 9906.21.07. If the quantitative limits of note 20 to subchapter 6 of chapter 99 have been reached, and if the product is valued not over 28.3 cents per kilogram, it will be dutiable at the rate of 20.5 cents per kilogram in subheading 9906.21.08, HTS. If valued over 28.3 cents per kilogram, the rate of duty will be 72.2 percent ad valorem, pursuant to subheading 9906.21.09, HTS, upon compliance with all applicable laws, regulations and agreements.

This ruling is being issued under the provisions of Part 181 of the Customs Regulations (19 C.F.R. 181).

This ruling letter is binding only as to the party to whom it is issued and may be relied on only by that party.

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 John Maria at 212-466-5730.

Sincerely,

Gwenn Klein Kirschner
Chief, Special Products Branch

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