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NY 877542


September 11, 1992

CLA-2-19:S:N:N1:228

CATEGORY: CLASSIFICATION

TARIFF NO.: 1901.20.0085

Mr. Rich Currier
Shamrock Foods Exports Limited
35 Somerset Avenue
Winthrop, MA 02152

RE: The tariff classification of a bread and scone mix from Ireland

Dear Mr. Currier:

In your letters dated July 6, 1992 and August 20, 1992, you requested a tariff classification ruling.

A sample was provided with your first letter, and an ingredients breakdown was submitted with your August correspondence. The product is a white powder, said to consist of wheat flour, buttermilk powder, salt, raising agents, and flour improvers. The mix is contained in a sealed plastic bag, placed in a foil baking tray, and packed for retail sale in a cardboard box. Package instructions indicate the mix requires only the addition of water and baking to make an Irish soda bread.

The applicable subheading for the bread and scone mix will be 1901.20.0085, Harmonized Tariff Schedule of the United States (HTS), which provides for food preparations of flour...mixes and doughs for the preparation of bakers' wares of heading 1905...other...in dry form. The rate of duty will be 10 percent ad valorem.

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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