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HQ 086954


August 14, 1990

CLA-2 CO:R:C:G 086954 WAW

CATEGORY: CLASSIFICATION

TARIFF NO.: 1901.90.8070, 1901.90.9095

Ms. Maria Jund
Swiss Milk Company Ltd.
6280 Hochdorf
Switzerland

RE: Baking Additives

Dear Ms. Jund:

This letter is in response to your inquiry, dated April 17, 1990, concerning the proper tariff classification of three baking additives under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). A sample of the merchandise was not submitted along with your request.

FACTS:

The sample merchandise consists of three products described as "baking additives" from Switzerland. The first product, LEVO- panette, is composed of a mixture of wheat-starch, flours, flour of malt, lecithin emulgator, maize-starch powder, maltose, skim milk solids, and less than 10 percent dextrose. The second product, LEVIT-instant 2000, is composed of a mixture of flour, more than 10 percent by weight of sugar, cereal-starch, calcium salts of food-acids, less than 5 percent skim milk solids, yeast, less than one percent carry-over, and soya oil. The third product, LEVIT-FERMENIA direct, consists of a mixture of flours, malt-extract, lecithin, and yeast and lactic acid.

ISSUE:

What is the proper classification of the three sample baking additives under the HTSUSA?

LAW AND ANALYSIS:

The General Rules of Interpretation (GRI's) set forth the manner in which merchandise is to be classified under the HTSUSA. GRI 1 requires that classification be determined first according to the terms of the headings of the tariff and any relative section or chapter notes and, unless otherwise required, according to the remaining GRI's, taken in order.

Heading 1901, HTSUSA, provides for food preparations of flour, meal starch or malt extract, not containing cocoa powder or containing cocoa powder in a proportion by weight of less than 50 percent, not elsewhere specified or included. The Explanatory Notes consistute the official interpretation of the tariff at the international level. Explanatory Note (II) on page 140 states that "[t]his heading covers a number of food preparations with a basis of flour or meal, of starch or of malt extract, which derive their essential character from such materials whether or not these ingredients predominate by weight or volume." The Explanatory Notes also state that these products "may also constitute intermediate preparations for the food industry."

In the instant case, the three preparations contain from 55 to 99 percent of flour, starch, and/or malt extract, and are used as baking additives. Accordingly, it is the position of this office that the three sample products are included within Heading 1901, HTSUSA.

HOLDING:

Based on the foregoing analysis, the sample baking additives, designated as LEVO-panette and LEVIT-FERMENIA are properly classifiable in subheading 1901.90.9095, HTSUSA, which provides for food preparations of flour, meal, starch or malt extract: Other: Other: Other: Other: Other: Other. Food preparations classifiable under this subheading are subject to a rate of duty of 10 percent ad valorem.

The sample baking additive, designated as LEVITT-instant 2000, is properly classifiable in subheading 1901.90.8070, HTSUSA, which provides for food preparations of flour, meal, starch or malt extract, subject to quotas established pursuant to section 22 of the Agricultural Adjustment Act, as amended, provided for in subheading 9904.60.60, HTSUSA. Food preparations classifiable under this subheading are subject to a rate of duty of 10 percent ad valorem and the quota of 76,203 metric tons annually.

Sincerely,

John Durant, Director

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