CLA-2-17:S:N:N1:232-870435
Mr. Gregory Kozak
Canadian Blending & Processing, Inc.
P.O. Box 5101
Windsor, Ontario
Canada N9J2L3
RE: The tariff classification of a plastic standardized invert
from Canada.
Dear Mr. Kozak:
In your letter dated January 2, 1992 you requested a tariff
classification ruling.
A sample was included with your request. The subject
merchandise has the appearance of a thick white syrup. It is
stated to contain 47.5 percent dextrose, 47.5 percent fructose,
5.0 percent sucrose, with or without added flavor. The dextrose
and fructose are obtained from the inversion of beet or cane
sugar. This merchandise will contain approximately 23 percent
moisture. The product will be imported in 50 pound pails or in
620 pound drums. It will be used by the bakery and
confectionery industry.
The applicable subheading for the plastic standardized
invert which contains no flavoring will be 1702.90, Harmonized
Tariff Schedule of the United States (HTS), which provides for
other sugars...sugar syrups not containing added flavoring or
coloring matter...other...derived from sugar cane or sugar beets:
containing soluble non-sugar solids (excluding any foreign
substances that may have been added or developed in the product)
equal to 6 percent or less by weight of the total soluble solids.
For the plastic standardized invert described in paragraphs (a)
and (b) of additional U.S. note 3 to chapter 17 and entered
pursuant to its provisions, the applicable subheading will be
1702.90.3100, HTS. The rate of duty will be on the total sugars
at the rate of 1.4606 cents per kilogram. For other plastic
standardized invert, the applicable subheading will be
1702.90.3200, HTS. The rate of duty will be on the total sugars
at the rate of 37.386 cents per kilogram. In addition,
merchandise which is classifiable under subheadings 1702.90.3100
and 1702.90.3200, HTS is subject to a supplemental agricultural
fee of 2.2 cents per kilogram under item 9904.40.60, HTS.
The applicable subheading for the plastic standardized
invert containing added flavoring will be 2106.90.5050,
Harmonized Tariff Schedule of the United States (HTS), which
provides for food preparations not elsewhere specified or
included...other: subject to quotas established pursuant to
Section 22 of the Agricultural Adjustment Act, as
amended...provided for in subheading 9904.60.60. The rate of
duty will be 10 percent ad valorem.
Goods classifiable under subheadings 1702.90.3100,
1702.90.3200, HTS, which have originated in the territory of
Canada, will be entitled to a rate of duty on the total sugars at
0.8763 cents per kilogram under the United States-Canada Free
Trade Agreement (FTA) upon compliance with all applicable
regulations.
Goods classifiable under subheading 2106.90.5050, HTS, which
have originated in the territory of Canada, will be entitled to a
6 percent ad valorem rate of duty under the United States-Canada
Free Trade Agreement (FTA) upon compliance with all applicable
regulations.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 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