The tariff classification and status under the North American Free Trade Agreement (NAFTA), of a food product from Mexico; Article 509

NY G85232 January 8, 2001 CLA-2-19:RR:NC:2:228 G85232 CATEGORY: Classification TARIFF NO.: 1901.90.9095 Mr. Michael Loera Pacific Grain Products, Inc. P.O. Box 2060 351 Hanson Way Woodland, CA 95776 RE: The tariff classification and status under the North American Free Trade Agreement (NAFTA), of a food product from Mexico; Article 509 Dear Mr. Loera: In your letter dated December 12, 2000, you requested a ruling on the status of a sweetener from Mexico under the NAFTA. The product is hydrolyzed rice flour. It is made by mixing rice flour with water, adding an enzyme to the slurry, heating, deactivating the enzyme with hydrochloric acid, neutralizing with calcium carbonate, and drying. The effect of adding the enzyme and heating is to convert a portion of rice starch to dextrose. The finished product has a dextrose equivalent (DE) of 15 and will be used as a sweetener. It will be packaged and imported in 2000-lb bulk bags, bags containing 100, 50, and 25 kilograms, and bags containing 50 and 25 pounds. All ingredients - rice flour, enzyme, hydrochloric acid, calcium carbonate - are products of NAFTA countries. The applicable tariff provision for this product will be 1901.90.9095, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for food preparations of flour, meal, starch or malt extract, not elsewhere specified or included… other…other…other. The general rate of duty will be 6.4 percent ad valorem. The rice-based sweetener, being wholly obtained or produced entirely in the territory of the United States, Mexico, and Canada will meet the requirements of HTSUSA General Note 12(b)(i), and will therefore be entitled to a 3 percent ad valorem 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