CLA-2-17:S:N:N7:232-889645
Mr. Gary Clarke
Sun-Rype Products, Ltd.
1165 Ethel Street
Kelowna, B.C., Canada
V1Y 2W4
RE: The tariff classification of various granola bars, orange
juice and apple juice from Canada.
Dear Mr. Clarke:
In your letter dated August 17, 1993, you requested a tariff
classification ruling.
Your query concerns the classification of six granola bars of varying
flavors, as well as orange juice from concentrate and pure apple juice, all
products of Canada. Samples of each of the products were forwarded with
your request. The samples were opened, examined and disposed of. The
granola bars consist of apple cinnamon, mixed fruit and wildberry, all
yogurt-dipped, a chocolate-dipped chocolate chip bar and mandarin orange
bar, and a peanut butter-dipped raspberry bar. Each granola bar is
composed of approximately 43 percent dry ingredients (mainly crisp rice,
solnuts, toasted oats and multigrain flakes), approximately 23 percent
binder (mainly glucose syrup, HFCS, fructose, gelatin and water) and
approximately 33 percent coating (mainly sugar, hydrogenated palm kernel
oil, flavorings, and, in two instances, cocoa). All are packaged in small
units for retail sale. The orange juice is single strength, produced from
65 degree Brix concentrate. The apple juice is single strength and
contains malic and ascorbic acid. Both juices are bulk packed.
The applicable subheading for the yogurt-dipped and peanut butter-
dipped granola bars will be 1704.90.2005, Harmonized Tariff Schedule of the
United States (HTS), 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 duty rate will
be 7 percent ad valorem.
The applicable subheading for the chocolate-dipped granola bars will
be 1806.31.0040, HTS, which provides for chocolate and other food
preparations containing cocoa...other, in blocks, slabs or bars...filled...
confectionery. The duty rate will be 7 percent ad valorem.
The applicable subheading for the orange juice made from concentrate
will be 2009.19.4500, HTS, which provides for fruit juices...not fortified
with vitamins or minerals, unfermented and not containing added spirit,
whether or not containing added sugar or other sweetening matter...orange
juice...other...other. The rate of duty will be 9.25 cents per liter.
The applicable subheading for the apple juice will be 2009.70.0090,
HTS, which provides for fruit juices...not fortified with vitamins or
minerals, unfermented and not containing added spirit, whether or not
containing added sugar or other sweetening matter...apple juice...not
concentrated. The duty rate will be free.
Goods classifiable under subheadings 1704.90.2005 and 1806.31.0040,
HTS, which have originated in the territory of Canada, will be entitled to
a 3.5 percent ad valorem rate of duty under the United States-Canada Free
Trade Agreement (FTA) upon compliance with all applicable
regulations.
Goods classifiable under subheading 2009.19.4500, HTS, which have
originated in the territory of Canada, will be entitled to a 4.6 cents per
liter duty rate under FTA.
Section 304 of the Tariff Act of 1930, as amended (19 U.S.C.
1304), provides, in general, that all articles of foreign origin imported
into the United States must be legibly, conspicuously, and permanently
marked to indicate the English name of the country of origin to an ultimate
purchaser in the United States. The implementing regulations to 19 U.S.C.
1304 are set forth in Part 134, Customs Regulations (19 CFR Part 134). The
samples you have submitted do not appear to be properly marked with the
country of origin. The imported orange juice must be marked to indicate
that the concentrated orange juice used in the product is from both Brazil
and the United States.
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