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

NY F86663 May 19, 2000 CLA-2-19:RR:NC:2:228 F86663 CATEGORY: Classification TARIFF NO.: 1901.90.5600; 1901.90.5800 Mr. William H. Sherman Northern Customs Services P.O. Box 331 Lewiston, NY 14092 RE: The tariff classification and status under the North American Free Trade Agreement (NAFTA), of a dessert kit from Canada; Article 509 Dear Mr. Sherman: In your letter dated May 2, 2000, on behalf of Linsey Foods, Ltd., Markham, Ontario, Canada, you requested a ruling on the status of a dessert kit from Canada under the NAFTA. An ingredients breakdown and descriptive literature accompanied your letter. Et Tu Caesar brand Dessert Solutions Apple Crisp Dessert Kit consists of a package of raisins and a package of a crumble topping blend, packed together for retail sale in a box containing 8.8 ounces (250 grams), net weight. The kit is said to contain the necessary ingredients, save for the apples, to prepare an apple crisp dessert. The retail purchaser is instructed to place apples into a baking dish, sprinkle with the raisins, mix the crumble topping blend with ¼-cup melted butter or margarine, sprinkle the crumble topping over the apples and raisins, and bake. The crumble topping blend component, weighing 235 grams, is said to be composed of approximately 48 percent sugar, 32 percent wheat flour, 19 percent rolled oats, one percent spice, and less than one percent canola oil. All ingredients in the crumble topping blend are products of the United States or Canada. The raisins are products of Iran. The Dessert Kit will be classified as a set put up for retail sale, whose essential character is imparted by the crumble topping blend. The applicable subheading for the Apple Crisp Dessert Kit, if imported in quantities that fall within the limits described in additional U.S. note 8 to chapter 17, will be 1901.90.5600 Harmonized Tariff Schedules of the United States (HTS), which provides for food preparations of flour, meal, starch or malt extract…other…other... articles containing over 10 percent by dry weight of sugar described in additional U.S. note 3 to chapter 17...described in additional U.S. note 8 to chapter 17 and entered pursuant to its provisions. The rate of duty will be 10 percent ad valorem. If the quantitative limits of additional U.S. note 8 to chapter 17 have been reached, the product will be classified in subheading 1901.90.5800, HTS, and dutiable at the rate of 23.7 cents per kilogram plus 8.5 percent ad valorem. The non-originating material used to make the dessert kit - the raisins - has satisfied the changes in tariff classification required under HTSUSA General Note 12(t)/19.6. The dessert kit, when classified in subheading 1901.90.5600, HTS, 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). 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