CLA-2-17:RR:NC:FC:232 817105
Mr. Mark Barras
Kraft General Foods
3333 Place Cavendish
Suite 200
St. Laurent, Quebec H4L 517
Canada
RE: The tariff classification and status under the North American Free Trade Agreement (NAFTA), of "Kraft" Marshmallows from Canada; Article 509
Dear Mr. Barras:
In your letter dated November 29, 1995 you requested a ruling on the status of "Kraft" Marshmallows from Canada under the NAFTA.
An eight ounce sample bag of marshmallows was included with your request. The ingredient list on the sample bag indicates that the product contains glucose, sugar, water, corn starch, gelatin, artificial flavor, tetrasodium pyrophosphate and color. The marshmallows will be manufactured in Canada with United States produced starch and packaging. The sugar will be produced and refined in Australia, and the balance of ingredients are made in Canada. The marshmallows will be imported in eight ounce, twelve ounce and sixteen ounce packages for retail sale.
The applicable tariff provision for the "Kraft" Marshmallows 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: confections or sweetmeats ready for consumption...other...put up for retail sale. The general rate of duty will be 6.8 percent ad valorem.
The non-originating material used to make the "Kraft" Marshmallows has satisfied the change in tariff classification required under HTSUSA General Note 12(t)/17. The "Kraft" Marshmallows will be entitled to a 2.1 percent ad valorem 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 John Maria at 212-466-5730.
Sincerely,
Roger J. Silvestri
Director,
National Commodity
Specialist Division