The tariff classification and status under the North American Free Trade Agreement (NAFTA), of sweetened coca powder from Mexico; Article 509

NY 810011 May 16, 1995 CLA-2-18:S:N:N7:232 810011 CATEGORY: Classification TARIFF NO.: 1806.10.5500 Mr. Robert V. Tinkham Chicago Sweeteners Incorporated 1700 Higgins Road Suite 610 Des Plaines, Illinois 60018 RE: The tariff classification and status under the North American Free Trade Agreement (NAFTA), of sweetened coca powder from Mexico; Article 509 Dear Mr. Tinkham: In your letter dated May 3, 1995 you requested a ruling on the status of sweetened cocoa powder from Mexico under the NAFTA. The subject merchandise is stated to contain 95 percent sugar and 5 percent cocoa powder. The sugar will be grown and refined in either the United States or Mexico. The cocoa powder will be manufactured in the United States from cocoa beans grown in non-Nafta countries. The sugar and cocoa powder will be measured, proportioned and blended in Mexico. The sweetened cocoa powder will be imported into the United States in 50, 100 or 2000 pound containers. It will be used as an intermediate ingredient in the manufacture of confections. The applicable tariff provision for the sweetened cocoa powder will be 1806.10.5500, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for cocoa powder, containing added sugar or other sweetening matter: containing 90 percent or more by dry weight of sugar...articles containing over 65 percent by dry weight of sugar described in additional U.S. note 2 to chapter 17...other. The general rate of duty will be 38.5 cents per kilogram. Each of the non-originating materials used to make the sweetened cocoa powder has satisfied the changes in tariff classification required under HTSUSA General Note 12(t)/18. The sweetened cocoa powder will be entitled to a free rate of duty under subheading 9906.18.51, HTS, subject to the quantitative limits specified in U.S. note 18 to subchapter VI. If the quantitative limits of U.S. note 18 to subchapter VI have been reached, and the product is valued not over 31.2 cents per kilogram, the rate of duty will be 30 cents per kilogram under subheading 9906.18.5200, HTS. If the quantitative limits specified in U.S. note 18 to subchapter VI have been reached, and the product is valued over 31.2 cents per kilogram, the rate of duty will be 96.2 percent ad valorem under subheading 9906.18.5300, HTS, 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 this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. This ruling letter is binding only as to the party to whom it is issued and may be relied on only by that party. Sincerely, Jean F. Maguire Area Director New York Seaport