CLA-2-98:OT:RR:NC:N3:140
Mr. Vincente A. Pena
CH Robinson
309 NAFTA Blvd.
Laredo, Tx 78045
RE: The applicability of subheading 9801.00.10 to the tariff classification of U.S. origin Aspartame repacked in Mexico
Dear Mr. Pena:
In your letter dated October 29, 2020, you requested a tariff classification ruling on the applicability of subheading 9801.00.10, Harmonized Tariff Schedule of the United States (HTSUS), to certain U.S. origin Aspartame powder, on behalf of your client, TC Heartland
LLC.
You state that TC Heartland will ship U.S. origin aspartame powder, in large bags, to Mexico. In Mexico, the aspartame powder will be packaged into consumer size (smaller) packages. The aspartame powder will not undergo any further processing, such as blending or mixing, in Mexico, except for the above-described packaging operations. You state that the Aspartame, is in finished, ready to use condition when exported to Mexico. Upon completion of the packaging operation, the aspartame packages will be imported back into the U.S. The aspartame will not be advanced in value or improved in condition in Mexico.
CBP has previously held that foreign packing of U.S. merchandise does not effect a substantial transformation for marking and origin purposes (See Headquarters Ruling Letter HQ H262681, dated March 26, 2015, and Headquarters Ruling Letter HQ 555624,dated May 1, 1990).
Based on the information submitted, the aspartame will be eligible for entry as American Goods Returned, provided the documentary requirements of 19 C.F.R. § 10.1 are satisfied. The applicable subheading for these items will be 9801.00.1098, HTSUS, which provides for Products of the United States when returned after being exported…without having been advanced in value or improved in condition by any process of manufacture or other means while abroad: Other: Other. Products classified in subheading 9801.00.1098, HTSUS, are free of duty.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on the World Wide Web at https://hts.usitc.gov/current.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 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 Paul Hodgkiss at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division