CLA-2-21:RR:NC:2:228 I85440
Ms. Helen I. Sugar
BCB International
1245 Niagara Street
Buffalo, NY 14213-1501
RE: The tariff classification, status under the North American Free Trade Agreement (NAFTA), and country of origin marking of a gelatin dessert mix from Canada; Article 509
Dear Ms. Sugar:
In your letter dated August 23, 2002, on behalf of Indus Distributors, Inc., Toronto, Ontario, Canada, you requested a ruling on the status of a gelatin dessert mix from Canada under the NAFTA.
An ingredients breakdown was submitted with your letter. The product is a strawberry flavored gelatin dessert mix, packed for retail sale. The mix consists of 86 percent sugar, 11 percent gelatin, 2 percent adiptic acid, and less than two percent, each, of flavor, sodium citrate, salt, maltol, red coloring, yellow coloring, and tricalcium phosphate. The sugar ingredient is refined in Canada from raw sugar originating in Australia, Central America, and South America. The adiptic acid and salt are products of Canada. The gelatin, flavor, red color, and tricalcium phosphate are products of the United States, the yellow color is a good of Mexican origin, and the sodium citrate and maltol are products of China. In Canada, all ingredients are mechanically blended according to the prescribed formula, packed into individual pouches, and placed into cartons.
The applicable tariff provision for the gelatin dessert mix will be 2106.90.5830, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for food preparations not elsewhere specified or included…other…other…of gelatin…put up for retail sale…containing sugar derived from sugar cane or sugar beets. The general rate of duty will be 4.8 percent ad valorem.
Each of the non-originating materials used to make the dessert mix has satisfied the changes in tariff classification required under HTSUSA General Note 12(t)/21.14. The gelatin dessert mix will be entitled to a free rate of duty under the NAFTA upon compliance with all applicable laws, regulations, and agreements.
The marking statute, section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, every article of foreign origin (or its container) imported into the
U.S. shall be marked in a conspicuous place as legibly, indelibly and permanently as the nature of the article (or its container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article. Part 134, Customs Regulations (19 CFR Part 134) implements the country of origin marking requirements and exceptions of 19 U.S.C. 1304.
The country of origin marking requirements for a "good of a NAFTA country" are also determined in accordance with Annex 311 of the North American Free Trade Agreement ("NAFTA"), as implemented by section 207 of the North American Free Trade Agreement Implementation Act (Pub. L. 103-182, 107 Stat 2057) (December 8, 1993) and the appropriate Customs Regulations. The Marking Rules used for determining whether a good is a good of a NAFTA country are contained in Part 102, Customs Regulations. The marking requirements of these goods are set forth in Part 134, Customs Regulations.
Section 134.1(b) of the regulations, defines "country of origin" as
the country of manufacture, production, or growth of any article of foreign origin entering the U.S. Further work or material added to an article in another country must effect a substantial transformation in order to render such other country the "country of origin" within this part; however, for a good of a NAFTA country, the NAFTA Marking Rules will determine the country of origin. (Emphasis added).
Section 134.1(j) of the regulations, provides that the "NAFTA Marking Rules" are the rules promulgated for purposes of determining whether a good is a good of a NAFTA country. Section 134.1(g) of the regulations, defines a "good of a NAFTA country" as an article for which the country of origin is Canada, Mexico or the United States as determined under the NAFTA Marking Rules. Section 134.45(a)(2) of the regulations, provides that a "good of a NAFTA country" may be marked with the name of the country of origin in English, French or Spanish.
Part 102 of the regulations, sets forth the "NAFTA Marking Rules" for purposes of determining whether a good is a good of a NAFTA country for marking purposes. Section 102.11 of the regulations, sets forth the required hierarchy for determining country of origin for marking purposes.
Applying the NAFTA Marking Rules set forth in Part 102 of the regulations to the facts of this case, we find that the imported gelatin dessert mix is a good of Canada for marking purposes.
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 Stanley Hopard at 646-733-3029.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division