CLA-2-21:RR:NC:2:228 F81408
Ms. Beth Brault
The Pillsbury Company
200 South Sixth Street
Minneapolis, MN 55402-1464
RE: The tariff classification and status under the North American Free Trade Agreement (NAFTA), of icings from Canada; Article 509
Dear Ms. Brault:
In your letters dated August 9, 1999, and December 21 1999, you requested a ruling on the status of icings from Canada under the NAFTA.
An ingredients breakdown and two sample labels were submitted with your first letter. The countries of origin of the ingredients were provided with your second letter. The products are “Pillsbury” brand vanilla flavored Funfetti and Creamy Supreme Frosting composed of 45-70 percent sugar, 15-25 percent shortening, 10-20 percent water, 5-10 percent corn syrup, 2-6 percent corn starch and less than 1 percent of other ingredients. The Funfetti style frosting also contains candy bits. The sugar, water, cornstarch and the minor ingredients are products of Canada. The shortening and corn syrup are products of Canada or the United States. The ready-to-use frosting will be produced in Canada and put up for retail sale in containers holding approximately 16 ounces, net weight.
The applicable subheading for the icings will be 2106.90.9997, Harmonized Tariff Schedule of the United States (HTS), which provides for food preparations not elsewhere specified or included...other...other...other...containing sugar derived from sugar cane and/or sugar beets. The rate of duty will be 6.4 percent ad valorem.
The icings, being wholly obtained or produced entirely in the territory of Canada and the United States, 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.
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
Specialist Division