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NY J80434




February 3, 2003

CLA-2-21:RR:NC:2:228 J80434

CATEGORY: CLASSIFICATION

TARIFF NO.: 2106.90.9998

Mr. Clark D. Bien
Great Lakes Ingredients, LLC
2037 Geddes Avenue
Ann Arbor, MI 48104

RE: The tariff classification, country of origin marking, and status under the North American Free Trade Agreement (NAFTA), of syrups from Mexico; Article 509

Dear Mr. Bien:

In your letter dated January 21, 2003, you requested a ruling on the status of syrups from Mexico and Canada under the NAFTA.

A sample and an ingredients breakdown were submitted with your letter. The sample was examined and disposed of. The product is a blend of 94 percent honey and 6 percent high fructose corn syrup. The honey may be of Argentine or Chinese origin. The high fructose corn syrup will be a product of the United States, Canada, or Mexico. The syrup, imported in 55-gallon drums, bulk tank trucks, and bulk tank railcars, will be used in the manufacture of breakfast cereals.

The applicable subheading for the honey/corn syrup blend will be 2106.90.9998, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for food preparations not elsewhere specified or includedotherotherother. The general rate of duty will be 6.4 percent ad valorem.

Each of the non-originating materials used to make the honey/corn syrup blend (the honey from Argentina or China) has satisfied the changes in tariff classification required under HTS General Note 12(t)/21.14. The article will be entitled to a free rate of duty under the NAFTA upon compliance with all applicable laws, regulations, and agreements.

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 of the regulations to the facts of this case, we find that the product, when made in Mexico, is considered a good of Mexico for marking purposes. When made in Canada, the product is considered a good of Canada 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 646-733-3029.

Sincerely,

Robert B. Swierupski
Director,

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