CLA-2-17:OT:RR:NC:N5:232
Ms. Angela Herbert
AN Deringer, Inc.
173 West Service Rd.
Champlain, NY 12919
RE: The tariff classification of Cane Sugar Maple Flakes from Canada
Dear Ms. Herbert:
In your letter dated July 11, 2023, you requested a tariff classification ruling on behalf of your client, The Maple Treat (Montreal, Quebec, Canada). A manufacturer’s flowchart, ingredients breakdown, and certificate of analysis were included with your request.
The subject merchandise is Cane Sugar Maple Flakes made of 75 percent cane sugar and 25 percent maple syrup on a dry basis. The polarity for the product is 96.7 degrees. No coloring or flavoring is added to the product. The product is similar in size to granulated sugar and can be added to coffee, breakfast cereals, oatmeal, spice mixes, dessert finishes, and other products such as dairy, salads, meat, and fish. The anticipated retail packaging is in 500 gram bags.
The applicable subheading for the Cane Sugar Maple Flakes will be 1701.91.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: “Cane or beet sugar and chemically pure sucrose, in solid form...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...other.” The general rate of duty will be 5.1 percent ad valorem.
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 at https://hts.usitc.gov/current
This merchandise is subject to The Public Health Security and Bioterrorism Preparedness and Response Act of 2002 (Bioterrorism Act), which is regulated by the Food and Drug Administration (FDA). Information on the Bioterrorism Act can be obtained by calling FDA at 301-575-0156, or at the Web site www.fda.gov/oc/bioterrorism/bioact.html.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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 questions regarding the above, contact National Import Specialist Frank Troise at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division