CLA-2-17:RR:NC:SP:232 G89378
Ms. Louise Chevanelle
Leveille et Fils Inc.
250, rue St-Urbain Street
Granby, (Que.), Canada
J2G 8M8
RE: The tariff classification of caramel from Canada
Dear Ms. Chevanelle:
In your letter dated March 22, 2001, on behalf of Metarom Canada Inc., you requested a tariff classification ruling.
The subject merchandise consists of two types of caramel: MC 038 and MC 064. MC 038 is stated to contain sugar, water and citric acid. MC 064 contains sugar, water and organic caramelized sugar. Both products are produced by heating cane sugar dissolved in water. The caramels contain 70 percent sugar and will be used in the manufacture of ice cream. The merchandise will be imported in containers holding 55 gallons.
The applicable subheading for the MC 038 and MC 064 caramels will be 1702.90.6800, Harmonized Tariff Schedule of the United States (HTS), which provides for other sugars...caramel...other...other: articles containing over 65 percent by dry weight of sugar described in additional U.S. note 2 to chapter 17...other. The rate of duty will be 33.9 cents per kilogram plus 5.1 percent ad valorem. In addition, products classified in subheading 1702.90.6800, HTS, will be subject to additional duties based on their value, as described in subheadings 9904.17.31 to 9904.17.38, HTS.
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 John Maria at 212-637-7059.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division