CLA-2-19:RR:NC:FC:228 A83219
Mr. J.M. Cline
AEI consulting
38345 Ten Mile Road, Suite #230
Farmington Hills, MI 48335
RE: The tariff classification and status under the North American Free Trade Agreement (NAFTA), of pre-baked kits from Canada; Article 509
Dear Mr. Cline:
In your letters dated April 24, 1996, and July 3, 1996, you requested a tariff classification ruling on the status of pre-baked kits from Canada under the NAFTA.
Samples of three kits, submitted with your first letter, were examined and disposed of. Each of the kits contains all the components needed to build and decorate edible, festive articles. These include a package of icing mix, decorator bag, and icing tip. The Christmas Tree, and Santa's Sleigh kits, also include pre-baked, shaped pieces of gingerbread, chewy fruit candies (Skittles), and sprinkles. The Haunted House kit also contains pre-baked chocolate pieces, creamy and sugar pumpkins, jelly beans, bat jujubes and plastic spider rings. With three exceptions, each of the ingredients is either a product of Canada or the United States. The exceptions are the baking soda which is a product of England, cocoa powder, a product of Germany, and the plastic spider rings, products of China.
The applicable subheading for Santa's Sleigh, and Christmas Tree will be 1905.20.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for bread, pastry, cakes, biscuits and other bakers' wares, whether or not containing cocoa...gingerbread and the like. The general rate of duty will be free.
The applicable subheading for the Haunted House will be 1905.90.1050, Harmonized Tariff Schedule of the United States (HTS), which provides for bread, pastry, cakes, biscuits and other bakers' wares, whether or not containing cocoa...other ...other... pastries, cakes and similar sweet baked products. The general rate of duty will be free.
Each of the non-originating materials used to make the kits has satisfied the changes in tariff classification required under HTSUSA General Note 12(t)/19. The kits will be entitled to a free rate of duty under the NAFTA upon compliance with all applicable laws, regulations, and agreements.
This ruling is being issued under the provisions of Part 181 of the Customs Regulations (19 C.F.R. 181).
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 212-466-5760.
Sincerely,
Roger J. Silvestri
Director
National Commodity
Specialist Division