CLA-2-17:RR:NC:SP:232 D87001
Mr. Frank M. Murphy
Norman G. Jensen, Inc.
3030 Commerce Drive
Port Huron, Michigan 48060
RE: The tariff classification of sugar/cinnamon mixtures from Canada.
Dear Mr. Murphy:
In your letter dated January 14, 1999, on behalf of Au Printemps Gourmet, Fin d’Hiver, Inc., you requested a tariff classification ruling.
Samples were submitted with your request. It is noted that this ruling only pertains to sample numbers 3, 5, 6 and 7. The balance will be the subject of a separate ruling. Sample number 3 is stated to contain 60 percent sugar and 40 percent cinnamon. Sample number 5 contains 89 percent fructose, 8 percent sugar and 3 percent cinnamon. Sample number 6 contains 51 percent fructose, 40 percent cinnamon and 9 percent sugar. Sample number 7 contains 97 percent sugar and 3 percent cinnamon. The submitted samples are in plastic pouches, however, you state that all of the products will be imported packaged for retail sale in small disposable glass containers. The products will be used for flavoring coffee, pancakes, fruit, etc. For purposes of this ruling, it is assumed that the sugar ingredient is sucrose derived from sugar cane or sugar beets.
The applicable tariff provision for the sample containing 60 sugar and 40 percent cinnamon and the sample containing 97 percent sugar and 3 percent cinnamon, if imported in quantities that fall within the limits described in additional U.S. note 8 to chapter 17, will be 1701.91.5400 Harmonized Tariff Schedules of the United States (HTS), which provides for cane or beet sugar and chemically pure sucrose in solid form: other...containing added flavoring matter whether or not containing added coloring...articles containing over 10 percent by dry weight of sugar described in additional U.S. note 3 to chapter 17...described in additional U.S. note 8 to chapter 17 and entered pursuant to its provisions. The general rate of duty will be 6 percent ad valorem. If the quantitative limits of additional U.S. note 8 to chapter 17 have been reached, the product will be classified in subheading 1701.91.5800, HTS, and dutiable at the rate of 34.9 cents per kilogram plus 5.2 percent ad valorem.
The applicable tariff provision for the sample containing 89 percent fructose, 8 percent sugar and 3 percent cinnamon, and the sample containing 51 percent fructose, 40 percent cinnamon and 9 percent sugar will be 1702.60.4090, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for other fructose and fructose syrup, containing in the dry state more than 50 percent by weight of fructose...other...other. The general rate of duty will be 5.2 percent ad valorem.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 177).
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 212-637-7059.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division