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NY 889645





September 17, 1993

CLA-2-17:S:N:N7:232-889645

CATEGORY: CLASSIFICATION

TARIFF NO.: 1704.90.2005; 1806.31.0040; 2009.19.4500; 2009.70.0090

Mr. Gary Clarke
Sun-Rype Products, Ltd.
1165 Ethel Street
Kelowna, B.C., Canada
V1Y 2W4

RE: The tariff classification of various granola bars, orange juice and apple juice from Canada.

Dear Mr. Clarke:

In your letter dated August 17, 1993, you requested a tariff classification ruling.

Your query concerns the classification of six granola bars of varying flavors, as well as orange juice from concentrate and pure apple juice, all products of Canada. Samples of each of the products were forwarded with your request. The samples were opened, examined and disposed of. The granola bars consist of apple cinnamon, mixed fruit and wildberry, all yogurt-dipped, a chocolate-dipped chocolate chip bar and mandarin orange bar, and a peanut butter-dipped raspberry bar. Each granola bar is composed of approximately 43 percent dry ingredients (mainly crisp rice, solnuts, toasted oats and multigrain flakes), approximately 23 percent binder (mainly glucose syrup, HFCS, fructose, gelatin and water) and approximately 33 percent coating (mainly sugar, hydrogenated palm kernel oil, flavorings, and, in two instances, cocoa). All are packaged in small units for retail sale. The orange juice is single strength, produced from 65 degree Brix concentrate. The apple juice is single strength and contains malic and ascorbic acid. Both juices are bulk packed.

The applicable subheading for the yogurt-dipped and peanut butter- dipped granola bars will be 1704.90.2005, Harmonized Tariff Schedule of the United States (HTS), which provides for sugar confectionery (including white chocolate), not containing cocoa...other...confections or sweetmeats ready for consumption...other...put up for retail sale. The duty rate will be 7 percent ad valorem.

The applicable subheading for the chocolate-dipped granola bars will be 1806.31.0040, HTS, which provides for chocolate and other food preparations containing cocoa...other, in blocks, slabs or bars...filled... confectionery. The duty rate will be 7 percent ad valorem.

The applicable subheading for the orange juice made from concentrate will be 2009.19.4500, HTS, which provides for fruit juices...not fortified with vitamins or minerals, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter...orange juice...other...other. The rate of duty will be 9.25 cents per liter.

The applicable subheading for the apple juice will be 2009.70.0090, HTS, which provides for fruit juices...not fortified with vitamins or minerals, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter...apple juice...not concentrated. The duty rate will be free.

Goods classifiable under subheadings 1704.90.2005 and 1806.31.0040, HTS, which have originated in the territory of Canada, will be entitled to a 3.5 percent ad valorem rate of duty under the United States-Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations.

Goods classifiable under subheading 2009.19.4500, HTS, which have originated in the territory of Canada, will be entitled to a 4.6 cents per liter duty rate under FTA.

Section 304 of the Tariff Act of 1930, as amended (19 U.S.C. 1304), provides, in general, that all articles of foreign origin imported into the United States must be legibly, conspicuously, and permanently marked to indicate the English name of the country of origin to an ultimate purchaser in the United States. The implementing regulations to 19 U.S.C. 1304 are set forth in Part 134, Customs Regulations (19 CFR Part 134). The samples you have submitted do not appear to be properly marked with the country of origin. The imported orange juice must be marked to indicate that the concentrated orange juice used in the product is from both Brazil and the United States.

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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