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NY L80154





October 27, 2004

CLA-2-21:RR:NC:2:228 L80154

CATEGORY: CLASSIFICATION

TARIFF NO.: 2106.90.9400, 2106.90.9500, 2106.90.9700

Shirley A. Coffield
Coffieldlaw
666 Eleventh Street, N.W.
Suite 315
Washington, D.C. 20001

RE: The tariff classification and country of origin marking of sweeteners from Costa Rica.

Dear Ms. Coffield:

In your letter dated October 4, 2004, on behalf of Streamline Foods, Inc., West Bloomfield, MI., you requested a tariff classification and country of origin marking ruling.

Ingredients breakdowns were submitted with your letter. The products are described as sugar blends. Product 1 consists of 99.7 percent sugar and 0.3 percent sucralose. Product 2 consists of 99 percent sugar and 1 percent of aspartame (APM) or acesulfame potassium (Ace-K). Product 3 consists of approximately 63 percent sugar, 36 percent maltodextrin, and 1 percent sucralose, APM, or Ace-K. The sugar is from Costa Rica, the sucralose is from the United States, the APM is from the United States or Europe, the Ace-K is from Europe, and the maltodextrin is from the United States or Mexico. The blends will be produced in Costa Rica, put up in metric ton tote bags or retail packages and sold to retailers and industrial manufacturers. Non-retail customers will use the product to produce baked goods, desserts, beverages, and confectionery products.

The applicable subheading for products 1 and 2, when imported in non-retail packaging, will be 2106.90.9400, Harmonized Tariff Schedule of the United States (HTS), which provides for food preparations not elsewhere specified or includedotherother articles 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. In addition, products classified in subheading 2106.90.9400, HTS, will be subject to additional duties based on their value, as described in subheadings 9904.17.31 to 9904.17.38, HTS.

The applicable subheading for products 1 and 2 when imported in retail packaging, and product 3, when imported in retail or non-retail packaging, 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 includedotherother articles containing over 10 percent by dry weight of sugar described in additional U.S. note 3 to chapter 17described 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. If the quantitative limits of additional U.S. note 8 to chapter 17 have been reached, these products 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. In addition, products classified in subheading 2106.90.9700, HTS, will be subject to additional duties based on their value, as described in subheadings 9904.17.49 to 9904.17.56, 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 to the ultimate purchaser in the U.S. the English name of the country of origin of the article.

As provided in section 134.41(b), Customs Regulations (19 CFR 134.41(b)), the country of origin marking is considered conspicuous if the ultimate purchaser in the U.S. is able to find the marking easily and read it without strain.

With regard to the permanency of a marking, section 134.41(a), Customs Regulations (19 CFR 134.41(a)), provides that as a general rule marking requirements are best met by marking worked into the article at the time of manufacture. For example, it is suggested that the country of origin on metal articles be die sunk, molded in, or etched. However, section 134.44, Customs Regulations (19 CFR 134.44), generally provides that any marking that is sufficiently permanent so that it will remain on the article until it reaches the ultimate purchaser unless deliberately removed is acceptable.

Applying the Marking Rules set forth in section 304 of the regulations we find that the sugar blends, products 1,2, and 3, are goods of Costa Rica for marking purposes.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 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 Stanley Hopard at 646-733-3029.

Sincerely,

Robert B. Swierupski
Director,

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