The tariff classification of Sugar-based “Fruit Centers” from Canada

N248689 January 7, 2014 CLA-2-17:OT:RR:NC:232 CATEGORY: Classification TARIFF NO.: 1704.90.9000 Mr. Brett Harris Pisani & Roll LLP 1629 K Street, NW Suite 300 Washington, DC 20006 RE: The tariff classification of Sugar-based “Fruit Centers” from Canada Dear Mr. Harris: In your letter dated December 12, 2013, on behalf of your client, The Hershey Company, you requested a tariff classification ruling. Ingredient breakdowns were submitted along with your request. The subject merchandise is described as Sugar-based “fruit centers” imported in bulk from Canada. The “fruit centers” are said to contain 50-55 percent sugar, 10-35 percent moisture, 10-25 percent corn syrup solids, as well as smaller percentages of fruit solids, ascorbic acid and other ingredients. The “fruit centers” are products of Canada and will be imported in individual cartons, each of which will contain a plastic bag filled with approximately 22,000 “fruit centers” weighing 22.05 pounds. After importation, the “fruit centers” will be coated with chocolate in a panning operation and a final coating of confectionery glaze will be added for gloss, scuff resistance and to reduce melting in the hand. The applicable subheading for the Sugar-based “fruit centers” will be 1704.90.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Sugar confectionery (including white chocolate), not containing cocoa…other…other…other …other. The general rate of duty will be 10.4 percent ad valorem. Your inquiry does not provide enough information for us to give a ruling on whether the Sugar-based “fruit centers” are eligible for preferential tariff treatment under the NAFTA. Your request for a ruling on the preferential tariff treatment under the NAFTA should include an explanation of the manufacturing process for the Sugar-based “fruit centers” along with the respective countries of origin for each of the ingredients. When this information is available, you may wish to consider resubmission of your request. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. This merchandise is subject to The Public Health Security and Bioterrorism Preparedness and Response Act of 2002 (The Bioterrorism Act), which is regulated by the Food and Drug Administration (FDA). Information on the Bioterrorism Act can be obtained by calling FDA at telephone number (301) 575-0156, or at the Web site www.fda.gov/oc/bioterrorism/bioact.html. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). 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 Frank Troise at (646) 733-3031. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division