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NY H86740

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February 21, 2002

CLA-2-21:RR:NC:2:228 H86740

CATEGORY: CLASSIFICATION

TARIFF NO.: 2106.90.9500, 2106.90.9700

Ms. Ann Waymouth
Kellogg Company
235 Porter Street
Battle Creek, MI 49014

RE: The tariff classification and status under the North American Free Trade Agreement (NAFTA), of “Marbits” from Canada or Mexico; Article 509

Dear Ms. Waymouth:

In your letter dated December 17, 2001, you requested a ruling on the status of “Marbits” from Canada and Mexico under the NAFTA.

Samples submitted with your letter were forwarded to the United States Customs laboratory for analysis. “Marbits” are cylindrical-shaped, dried marshmallow pieces measuring approximately 3/8 inch tall and 1/4 inch in diameter. They consist of sugar (over 10 but less than 65 percent, by dry weight), corn syrup, cornstarch, dextrose, gelatin, vanilla flavor, and sodium hexamet. The Marbits are used as an ingredient in the production of a retail-packed cereal product.

The applicable subheading for the Marbits, when made in Canada, and imported in quantities that fall within the limits described in additional U.S. note 8 to chapter 17, will be 2106.90.9500 Harmonized Tariff Schedules of the United States (HTS), which provides for food preparations not elsewhere specified or included...other...articles containing over 10 percent by dry weight of sugar described in additional U.S. note 3 to chapter 17...described in additional U.S. note 8 to chapter 17 and entered pursuant to its provisions. The rate of duty will be 10 percent ad valorem.

When made in Mexico, or when made in Canada and the quantitative limits of additional U.S. note 8 to chapter 17 have been reached, the Marbits will be classified in subheading 2106.90.9700, HTS, and dutiable at the rate of 28.8 cents per kilogram plus 8.5 percent ad valorem.

When classified in 2106.90.9500, HTS, the Marbits, being wholly obtained or produced entirely in the territory of the United States and Canada will meet the requirements of HTSUSA General Note 12(b)(i), and will therefore be entitled to a free rate of duty under the NAFTA upon compliance with all applicable laws, regulations, and agreements.

The Marbits, wholly obtained or produced in the United States and Mexico, classified in subheading 2106.90.9700, HTS, 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 20 to subchapter 6 of chapter 99, HTS, will be free of duty pursuant to subheading 9906.21.50, HTS. If the quantitative limits of note 20 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 7 cents per kilogram, in subheading 9906.21.51, HTS. If valued over 74.8 cents per kilogram, the rate of duty will be 9.4 percent ad valorem, pursuant to subheading 9906.21.52, HTS, upon compliance with all applicable laws, regulations and agreements.

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 646-733-3029.

Sincerely,

Robert B. Swierupski
Director,
National Commodity

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See also:

• Tariff No.: 2106.90.95 - Food preps, nesoi, n/o 10% milk solids, o/10% sugar, descr. in add US note 3 to Ch.17, subject to add US note 8 to Ch. 17, not GN15
• Tariff No.: 2106.90.97 - Food preps, nesoi, n/o 10% milk solids, o/10% sugar, descr. in add US note 3 to Ch.17, not subject to add US note 8 to Ch. 17, not GN15
• Tariff No.: 9906.21.50 - Mexico goods: Food preparations, nesi, in 2106.90.50 & .97, within quota, in nt. 20
• Tariff No.: 9906.21.51 - Mexico goods: Food preparations, nesi, in 2106.90.50 & .97, other, not over $0.748/kg
• Tariff No.: 9906.21.52 - Mexico goods: Food preparations, nesi, in 2106.90.50 & .97, other, other