CLA-2-17:S:N:N7:232 814042
2106.90.9999; 0409.00.0020
Ms. Mary Ann Cleary
Les Gestions Rodney Cleary & Fils Ltee.
C.P. 111
Lennoxville, (Quebec) Canada J1M 1Z3
RE: The tariff classification of Maple Syrup, Maple Butter,
Maple Sugar, Maple Sugar Candy and Honey from Canada.
Dear Ms. Cleary:
In your letter dated August 17, 1995 you requested a tariff
classification ruling.
You submitted five samples with your request. All are
commercially packaged for retail sale. The maple syrup, maple
granulated sugar, and maple butter are all stated to be made from
100 percent pure maple syrup and are packed in 125 ml glass jars.
The maple butter is said to be pure maple syrup that has been
heated until it attains a thicker consistency. The honey, an
amber liquid, is similarly packed in 125 ml glass jars and is
said to consist of pure, unpasteurized honey. The maple sugar
candies are shaped like maple leaves of varying sizes and are
packed in a 4 oz (115 g) box. They are said to be made of 100
percent pure maple syrup.
The applicable tariff provision for the maple granulated
sugar will be 1702.20.4010, Harmonized Tariff Schedule of the
United States Annotated (HTSUSA), which provides for Other
sugars, including chemically pure lactose, maltose, glucose and
fructose, in solid form; sugar syrups not containing added
flavoring or coloring matter; artificial honey, whether or not
mixed with natural honey; caramel: Maple sugar and maple syrup:
other...maple sugar. The general rate of duty will be free.
The applicable tariff provision for the maple syrup will be
1702.20.4090, Harmonized Tariff Schedule of the United States
Annotated (HTSUSA), which provides for Other sugars, including
chemically pure lactose, maltose, glucose and fructose, in solid
form; sugar syrups not containing added flavoring or coloring
matter; artificial honey, whether or not mixed with natural
honey; caramel: Maple sugar and maple syrup: other...maple syrup.
The general rate of duty will be free.
The applicable tariff provision for the maple sugar candies
will be 1704.90.2005, Harmonized Tariff Schedule of the United
States Annotated (HTSUSA), which provides for Sugar confectionery
(including white chocolate), not containing cocoa: Other: Other:
put up for retail sale. The general rate of duty will be 6.8
percent ad valorem.
The applicable tariff provision for the maple butter will be
2106.90.9999, Harmonized Tariff Schedule of the United States
Annotated (HTSUSA), which provides for Food preparations not
elsewhere specified or included: Other: Other: Other: Other. The
general rate of duty will be 9.4 percent ad valorem.
The applicable tariff provision for the honey will be
0409.00.0020, Harmonized Tariff Schedule of the United States
Annotated (HTSUSA), which provides for Natural honey...Packaged
for retail sale. The general rate of duty will be 2.2 cents per
kilogram. Additionally, there is a 2.2 cents per kilogram
agricultural fee on all imported honey.
This ruling is being issued under the provisions of Part 177
of the Customs Regulations (19 CFR 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport