The tariff classification of flavored sugar mixes fromCanada.

NY 874147 May 13, 1992 CLA-2-17:S:N:N1:232-874147 CATEGORY: Classification TARIFF NO.: 1701.91.4000 Mr. Alan Litwin F.W. Myers & Co., Inc. 55 Oriskany Drive Tonawanda, NY 14150 RE: The tariff classification of flavored sugar mixes from Canada. Dear Mr. Litwin: In your letter dated May 4, 1992, on behalf of U.S. Sugar Company Inc., you requested a tariff classification ruling. Samples were included with your request. Information was included with your original request dated March 20, 1992. Item one is described as an artificially flavored brown sugar mix. It is stated to contain 62 percent sucrose, 20 percent dextrose, 15 percent corn syrup and 3 percent artificial brown sugar flavor. The dextrose and brown sugar flavor are of U.S. origin and are sent to Canada to be processed with the other ingredients. This product will be packaged in 1, 2, 4, 25, 50 and 100 pound poly and/or paper bags for sale to various retail, wholesale, institutional and industrial customers. Item two is a malt flavored sugar mix which contains 63 percent sucrose, 27 percent dextrose, 8 percent molasses color and 2 percent malt flavoring. The dextrose is of U.S. origin and is sent to Canada to be processed with the other ingredients. This product, with the exception of the 100 pound size, will have the same packaging and distribution as item one. The applicable subheading for the artificial brown sugar flavor mix and the malt flavored sugar mix will be 1701.91.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for cane or beet sugar and chemically pure sucrose, in solid form...containing added flavoring matter whether or not containing added coloring. The duty rate will be 6 percent ad valorem. Goods classifiable under subheading 1701.91.4000, HTS, which have originated in the territory of Canada, will be entitled to a 3.6 percent ad valorem rate of duty under the United States- Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). 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. Sincerely, Jean F. Maguire Area Director New York Seaport