The tariff classification and status under the North American Free Trade Agreement (NAFTA), of a donut glaze from Canada; Article 509

NY E88506 January 4, 2000 CLA-2-21:RR:NC:2:228 E88506 CATEGORY: Classification TARIFF NO.: 2106.90.9997 Mr. James A. Wiant 23240 Chagrin Boulevard Beachwood, OH 44122 RE: The tariff classification and status under the North American Free Trade Agreement (NAFTA), of a donut glaze from Canada; Article 509 Dear Mr. Wiant: In your letter dated October 4, 1999 you requested a ruling on the status of a ready to use donut glaze from Canada under the NAFTA. A sample and ingredients breakdown was submitted with your letter. The sample was forwarded to the U.S. Customs laboratory for analysis. The product is in the form of a soft, spreadable, white paste, composed of icing sugar, granulated sugar, water, maltodextrin, agar, propylene glycol, locust bean gum, shortening, mono and di-glycerides, vanillin, citric acid, and potassium sorbate. All ingredients are said to be products of Canada. Laboratory analysis found the sample contained less than 65 percent sugar, by dry weight. The glaze is prepared by mixing all ingredients, heating, cooling, and packing in plastic pails containing 20-45 pounds. It will be used in its imported condition by bakeries to place a thin, semi-transparent glaze on donuts. The applicable tariff provision for this product will be 2106.90.9997, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for food preparations not elsewhere specified or included…other…other…containing sugar derived from sugar cane and/or sugar beets. The general rate of duty will be 6.4 percent ad valorem. The ready to use donut glaze, being wholly obtained or produced entirely in the territory of Canada, will meet the requirements of HTSUSA General Note 12(b)(i), and will therefore 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). This ruling letter is binding only as to the party to whom it is issued and may be relied on only by that party. 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 212-637-7065. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division