United States International Trade Commision Rulings And Harmonized Tariff Schedule
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April 14, 1999

CLA-2-09:RR:NC:2:231 D87304

CATEGORY: CLASSIFICATION

TARIFF NO.: 0906.20.0000

Mr. Frank Murphy
Norman G. Jensen, Inc.
P.O. Box 8008
3030 Commerce Drive
Port Huron, MI 48061-8008

RE: The tariff classification of cinnamon from Canada.

Dear Mr. Murphy:

In your letter, dated January 14, 1999, you have requested a tariff classification ruling on behalf of your client, Au Printemps Gourmet Fin d'Hiver, Inc., Shawbridge/Prevost, Quebec.

The submitted samples are described thus:

Sample #1: a mixture of 60 percent cinnamon, 40 percent sugar in a plastic pouch.

Sample #2: a mixture of 92 percent cinnamon, 8 percent sugar in a plastic pouch.

Sample #4: a mixture of 84 percent cinnamon, 8 percent sugar, and 8 percent fructose in a plastic pouch.

Au Printemps Gourmet Fin d'Hiver purchases and blends the ingredients to create different mixtures. The cinnamon is sourced in Indonesia, and the fructose is made in the United States from corn base and the sugar from Australia, Indonesia, and Belize. At the time of importation the products will be packaged in small, disposable glass containers that are ready for sale at retail. The mixtures have a variety of uses, such as flavoring for coffee, sprinkles on pancakes and fruit, and as baking ingredients.

The applicable subheading for the mixture of 60 percent cinnamon, 40 percent sugar (sample #1), the mixture of 92 percent cinnamon, 8 percent sugar (sample #2), and the mixture of 84 percent cinnamon, 8 percent sugar, and 8 percent fructose (sample #3), will be 0906.20.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for cinnamon and cinnamon-tree flowers, crushed or ground. The rate of duty will be free.

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

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 Thomas Brady at (212) 637-7064.

Sincerely,

Robert B. Swierupski
Director

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