United States International Trade Commision Rulings And Harmonized Tariff Schedule

faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers

faqs.org > Rulings and Tariffs Home > Rulings By Number > 1999 NY Rulings > NY D88116 - NY D88170 > NY D88155

Previous Ruling Next Ruling

---

March 5, 1999

CLA-2-17:RR:NC:SP:232 D88155

CATEGORY: CLASSIFICATION

TARIFF NO.: 1701.91.4800; 1701.99.1000; 1701.99.5000

Ms. Annemarie Bjorn
Super-Pufft Snacks Corp.
880 Gana Court
Mississauga, Ontario L5S 1N8

RE: The tariff classification of caramel mixes from Canada.

Dear Ms. Bjorn:

In your letter dated February 5, 1999 you requested a tariff classification ruling.

Samples and information were submitted with your initial request dated October 16, 1998. The subject merchandise consists of three caramel mixes: Regular Caramel Mix, Caramel White Mix and Caramel Brown Mix. The Regular Caramel Mix contains white sugar, glucose solids and lecithin. It will be packaged in 1.415 gram clear sealed bags. The Caramel White Mix contains white sugar, glucose solids and lecithin, and will be packaged in 15.4 kilogram polypropylene bags. The Caramel Brown Mix consists of brown sugar with vanilla extract, and will be packaged in 13.15 kilogram polypropylene bags. All of the subject merchandise will be used in the production of candy coated popcorn.

The applicable subheading for the Caramel Brown Mix will be 1701.91.4800, Harmonized Tariff Schedule of the United States (HTS), which provides for cane or beet sugar and chemically pure sucrose, in solid form: other...containing added flavoring matter whether or not containing added coloring...articles containing over 65 percent by dry weight of sugar described in additional U.S. note 2 to chapter 17...other. The rate of duty will be 34.9 cents per kilogram plus 5.2 percent ad valorem.

The applicable subheading for the Regular Caramel Mix and the Caramel White Mix, if described in additional U.S. note 5 to chapter 17 and entered pursuant to its provisions, will be 1701.99.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for cane or beet sugar and chemically pure sucrose, in solid form: other. The general rate of duty will be 3.6606 cents per kilogram less 0.020668 cents per kilogram for each degree under 100 degrees (and fractions of a degree in proportion) but not less than 3.143854 cents per kilogram. If not described in additional U.S. note 5 to chapter 17 and not entered pursuant to its provisions, the applicable subheading will be 1701.99.5000, HTS. The duty rate will be 36.79 cents per kilogram.

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 John Maria at 212-637-7059.

Sincerely,

Robert B. Swierupski
Director,

Previous Ruling Next Ruling

See also:

• Tariff No.: 1701.91.48 - Cane/beet sugar & pure sucrose, refined, solid, w/added flavoring, o/65% by wt. sugar, descr. in Ch17 US note 2, not GN 15/Ch 17 US nte 7
• Tariff No.: 1701.99.10 - Cane/beet sugar & pure sucrose, refined, solid, w/o added coloring or flavoring, subject to add. US 5 to Ch.17
• Tariff No.: 1701.99.50 - Cane/beet sugar & pure sucrose, refined, solid, w/o added coloring or flavoring, not subject to gen. note 15 or add. US 5 to Ch.17