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NY N014993




August 6, 2007

CLA-2-21:RR:NC:N2:228

CATEGORY: CLASSIFICATION

TARIFF NO.: 2106.90.9500; 2106.90.9700

Mr. George Tuttle
George R. Tuttle
One Embarcadero Center
San Francisco, CA 94111-4044

RE: The tariff classification and status under the North American Free Trade Agreement (NAFTA), of a surimi ingredient from Canada; Article 509

Dear Mr. Tuttle:

In your letter dated July 25, 2007, on behalf of Pacific Blends, Ltd., Coquitlam, British Columbia, Canada, you requested a ruling on the status of a surimi ingredient from Canada under the NAFTA.

The product, “Surimi Cryoprotectant,” is described in your letter as a crystalline blend of 53.7 percent sorbitol, 43 percent sugar, 1.6 percent tetrasodium pyrophosphate, and 1.61 percent sodium tripolyphosphate. The raw sugar used to create the product is imported into Canada from Australia, Brazil, Guatemala, or Colombia. The sorbitol is from a NAFTA country, Malaysia, or France. The tetrasodium pyrophosphate and sodium tripolyphosphate are from the United States or China. The raw sugar is refined in Canada, mixed with the other ingredients, and packed in 25-kilogram units. The Surimi Cryoprotectant is used in the processing of surimi to preserve the integrity of the fish protein during freezing and in frozen storage.

The applicable subheading for the Surimi Cryoprotectant, if 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... other...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. If the quantitative limits of additional U.S. note 8 to chapter 17 have been reached, the product 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.

General Note 12(b), HTSUS, sets forth the criteria for determining whether a good is originating under the NAFTA. General Note 12(b), HTSUS, (19 U.S.C. § 1202) states, in pertinent part, that

For the purposes of this note, goods imported into the customs territory of the United States are eligible for the tariff treatment and quantitative limitations set forth in the tariff schedule as "goods originating in the territory of a NAFTA party" only if--

(i) they are goods wholly obtained or produced entirely in the territory of Canada, Mexico and/or the United States; or

(ii) they have been transformed in the territory of Canada, Mexico and/or the United States so that--

(A) except as provided in subdivision (f) of this note, each of the non-originating materials used in the production of such goods undergoes a change in tariff classification described in subdivisions (r), (s) and (t) of this note or the rules set forth therein

Based on the facts provided, the goods described above qualify for NAFTA preferential treatment, because they will meet the requirements of HTSUS General Note 12(b)(ii)(A) and 12(t)/21.14. The goods will therefore be entitled to a free rate of duty under the NAFTA 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).

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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