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NY 857531


Nov 7, 1990

CLA-2-20:S:N:N1:228

CATEGORY: CLASSIFICATION

TARIFF NO.: 2002.90.0050; 3505.10.0000

Mr. Roberto Casso
Casso International, Inc.
P.O. Box 6608
Laredo, TX 78042-6608

RE: The tariff classification of tomato powder and modified starch from Mexico

Dear Mr. Casso:

In your letter dated October 25, 1990, on behalf of Industrializadora de Maiz, Guadalajara, Mexico, you requested a tariff classification ruling.
Samples accompanied your letter, were examined and disposed of. Tomato Powder 75 is a red powder made by spray drying hot- break tomato paste. It will be used as an ingredient in dried soups, seasoning blends, and sauces. Waxygel, a white powder, is described as a food grade modified and pregelatinized waxy corn starch. This product will be an ingredient in instant cream fillings, instant desserts, fruit pie fillings, fresh and frozen desserts, and baked goods and cake mixes.

The applicable subheading for the Tomato Powder 75 will be 2002.90.0050, Harmonized Tariff Schedule of the United States (HTS), which provides for tomatoes, prepared or preserved otherwise than by vinegar or acetic acid...other...other. The duty rate will be 13.6 percent ad valorem.

Waxygel will be classified in subheading 3505.10.0000, HTS, which provides for dextrins and other modified starches. The rate of duty will be 1.1 cents per kilogram.

Articles classifiable under subheading 3505.10.0000, HTS, which are products of Mexico are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations.

Your inquiry does not provide enough information for us to give a classification ruling on Molasses Powder 55 and Molasses Powder 75. Your request for a classification ruling should include a description of all steps in the production of these powders.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director

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