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NY B84565




May 5, 1997

CLA-2-21:RR:NC:2:228 B84565

CATEGORY: CLASSIFICATION

TARIFF NO.: 2103.90.9060

Mr. John A. Bessich
Follick & Bessich, P.C.
225 Broadway, Suite 500
New York, NY 10007

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

Dear Mr. Bessich:

In your letter dated April 10, 1997, on behalf of Crompton and Knowles, Mahwah, NJ, you requested a ruling on the status of a sauce concentrate from Canada under the NAFTA.

The sample submitted with your letter was examined and disposed of. The product is a brown liquid said to be a sauce concentrate composed of sugar, molasses, water, fructose, salt, and mustard flour. The manufacturing process includes the combination of the ingredients at various stages while heating. After importation the sauce concentrate is mixed with additional water, cooked with beans, baked, and put up in retail sized cans. Each of the ingredients are of Canadian or United States origin with the possible exception of the fructose and sugar which may be products of the Dominican Republic or Brazil. The molasses may also be a product of Guatemala.

The applicable tariff provision for the sauce concentrate will be 2103.90.9060, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for Sauces and preparations therefor...other..other...other. The general rate of duty will be 7 percent ad valorem.

The non-originating materials used to make the sauce concentrate have satisfied the changes in tariff classification required under HTSUSA General Note 12(t)/21.7. The product will be entitled to a 0.7 percent rate of duty under the NAFTA upon compliance with all applicable laws, regulations, and agreements.

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

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

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 Stanley Hopard at 212-466-5760.

Sincerely,

Gwenn Klein Kirschner
Chief, Special Products Branch

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