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NY H84861




August 17, 2001

CLA-2-21:RR:NC:2:228 H84861

CATEGORY: CLASSIFICATION

TARIFF NO.: 2106.90.9400

Mr. Clark D. Bien
Total Foods Corporation
Suite 888
6018 West Maple Rd.
West Bloomfield, MI 48322-4404

RE: The tariff classification and status under the North American Free Trade Agreement (NAFTA), of honey flavored syrup from Mexico; Article 509

Dear Mr. Bien:

In your letters dated July 11, 2001 and August 8, 2001 you requested a ruling on the status of honey flavored syrup from Mexico under the NAFTA.

The sample, submitted with your first letter, was examined and disposed of. An ingredients breakdown, by weight, was submitted with your second letter. The product is a light gold-colored syrup consisting of 94.973 percent sucrose syrup (67.5 Bx) and 5.027 percent honey (79.8 Bx). The syrup will be manufactured from sugar of Mexican origin. The honey may be of United States, Mexican, Argentine, or Chinese origin. The syrup will be imported into the United States in 5-gallon pails or 55-gallon drums and sold to manufacturers to produce cereals, baked goods, and other sweetened products.

The applicable tariff provision for this product 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 general rate of duty will be 28.8 cents per kilogram plus 8.5 percent ad valorem.

When made from Mexican sugar and United States or Mexican honey, the syrup, being wholly obtained or produced entirely in the territory of Mexico and the United States, will meet the requirements of HTSUSA General Note 12(b)(i). When made with Mexican sugar and honey from Argentina or China, the non-originating materials used to make the honey flavored syrup will have satisfied the changes in tariff classification required under HTSUSA General Note 12(t)/14.

Goods of Mexico, classifiable in subheading 2106.90.9400, HTS, and entered under the terms of general note 12 of the Harmonized Tariff Schedule of the United States, and imported in quantities that fall within the quantitative limits described in note 18 to subchapter 6 of chapter 99, HTS, will be free of duty pursuant to subheading 9906.21.44, HTS. If the quantitative limits of note 18 to subchapter 6 of chapter 99 have been reached, and if the product is valued not over 74.8 cents per kilogram, it will be dutiable at the rate of 14.1 cents per kilogram, in subheading 9906.21.45, HTS. If valued over 74.8 cents per kilogram, the rate of duty will be 18.8 percent ad valorem, pursuant to subheading 9906.21.46, HTS, upon compliance with all applicable laws, regulations and agreements. Products of Mexico are not subject to the additional duties described in subchapter 4 of chapter 99.

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 to 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 if the interim regulations to the facts of this case, we find that the imported product is a good of Mexico for marking purposes.

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,
National Commodity

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