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NY F82007




January 20, 2000

CLA-2-21:RR:NC:2:228 F82007

CATEGORY: CLASSIFICATION

TARIFF NO.: 2106.90.9400

Mr. Patrick E. Mines
P. Mines Customs Services
P.O. Box 1197
Fort Erie, Ontario L2A 5Y2 Canada

RE: The tariff classification and country of origin under the North American Free Trade Agreement (NAFTA), for food ingredients from Canada; Article 509

Dear Mr. Mines:

In your letter dated January 4, 2000, on behalf of Western Basic Ingredients, Ltd., you requested a ruling on the status of food ingredients from Canada under the NAFTA.

Three samples and ingredients breakdowns were submitted with your letter. The samples were examined and disposed of. The products are in the form of fine granular materials, imported in 22.7-kilogram bags or 1000-kilogram totes, and used as ingredients in the manufacture of flavored instant oatmeal cereals. Maple and brown sugar flavor blend is a gray-colored material said to be composed of approximately 78 percent sugar, 7 percent salt, 4 percent each of brown sugar and maple granules, 2 percent each of calcium carbonate, guar gum, and flavors, and less than one percent each of color and vitamins. Strawberries and cream flavor blend is a white-colored material, consisting of approximately 70 percent sugar, 17 percent “San A Cream,” 5 percent salt, 4 percent flavor, 2 percent calcium carbonate, one percent guar gum, and less than one percent vitamins. Apple and brown sugar flavor blend is a brown-colored product made from approximately 84 percent sugar, 6 percent salt, 4 percent flavor, 2 percent each of guar gum, cinnamon, and calcium carbonate, and less than one percent vitamins. The sugar and brown sugar are products of Australia, and the guar gum is a product of India. All other ingredients are products of the United States or Canada.

The applicable tariff provision for these three products will be 2106.90.9400, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for food preparations not elsewhere specified or includedotherotherarticles containing over 65 percent by dry weight of sugar described in additional U.S. note 2 to chapter 17other. The rate of duty will be 28.8 cents per kilogram plus 8.5 percent ad valorem.

Each of the non-originating materials used to make these three products has satisfied the changes in tariff classification required under HTSUSA General Note 12(t)/14. There is, however, no special NAFTA rate of duty for goods of Canada classified in subheading 2106.90.9400, HTS.

The marking statute, section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly and permanently as the nature of the article (or its container) will permit, in such a manner as to indicate the ultimate purchaser in the U.S. the English name of the country of origin of the article. Part 134, Customs Regulations (19 CFR Part 134) implements the country of origin marking requirements and exceptions of 19 U.S.C. 1304.

The country of origin marking requirements for a "good of a NAFTA country" are also determined in accordance with Annex 311 of the North American Free Trade Agreement ("NAFTA"), as implemented by section 207 of the North American Free Trade Agreement Implementation Act (Pub. L. 103-182, 107 Stat 2057) (December 8, 1993) and the appropriate Customs Regulations. The Marking Rules used for determining whether a good is a good of a NAFTA country are contained in Part 102, Customs Regulations. The marking requirements of these goods are set forth in Part 134, Customs Regulations.

Section 134.1(b) of the regulations, defines "country of origin" as
the country of manufacture, production, or growth of any article of foreign origin entering the U.S. Further work or material added to an article in another country must effect a substantial transformation in order to render such other country the "country of origin within this part; however, for a good of a NAFTA country, the NAFTA Marking Rules will determine the country of origin. (Emphasis added).

Section 134.1(j) of the regulations, provides that the "NAFTA Marking Rules" are the rules promulgated for purposes of determining whether a good is a good of a NAFTA country. Section 134.1(g) of the regulations, defines a "good of a NAFTA country" as an article for which the country of origin is Canada, Mexico or the United States as determined under the NAFTA Marking Rules. Section 134.45(a)(2) of the regulations, provides that a "good of a NAFTA country" may be marked with the name of the country of origin in English, French or Spanish.

Part 102 of the regulations, sets forth the "NAFTA Marking Rules" for purposes of determining whether a good is a good of a NAFTA country for marking purposes. Section 102.11 of the regulations, sets forth the required hierarchy for determining country of origin for marking purposes.

Applying the NAFTA Marking Rules set forth in Part 102 of the regulations to the facts of this case, we find that, for marking purposes, the imported maple and brown sugar, apple and brown sugar, and strawberries and cream flavor blends are goods of Canada.

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 Stanley Hopard at 212-637-7065.

Sincerely,

Robert B. Swierupski
Director,

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