United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1993 NY Rulings > NY 886592 - NY 886812 > NY 886729

Previous Ruling Next Ruling
NY 886729





June 18, 1993

CLA-2-19:S:N:N7:228

CATEGORY: CLASSIFICATION

TARIFF NO.: 1901.90.8070; 2106.90.5050

Ms. Sandra B. Wilks
Tower Group[ International, Inc.
6730 Middlebelt Road
Romulus, MI 48174-2039

RE: The tariff classification of bakers' supplies from Canada

Dear Ms. Wilks:

In your letter dated May 21, 1993, on behalf of S. Gumpert Co of Canada Ltd., Mississauga, Ontario, Canada, you requested a tariff classification ruling.

Ingredients breakdowns for five products were submitted. Coconut Macaroon Base is a powder composed of 53.8 percent wheat flour, 33.6 percent sugar, 6.5 percent dried albumin, 2.3 percent salt, and less than one percent each of sodium acid pyrophosphate, sodium bicarbonate, modified starch, cream of tartar, monocalcium phosphate, artificial flavor, and tricalcium phosphate. This product, packed in poly-lined corrugated cartons, requires the addition of water, sugar, desiccated coconut, and glucose in order to make the complete macaroon batter. Vanilla Flavored Mousse Mix is a dry product composed of 44.2 percent non-dairy creamer, 40.8 percent sugar, 7.5 percent modified starch, 2.8 percent dextrose, 1.9 percent corn syrup solids, 1.3 percent sodium alginate, and less than one percent each of calcium gluconate, salt, tetrasodium pyrophosphate, sodium aluminum phosphate, tricalcium phosphate, artificial flavor, and artificial color. The mix, put up in 1.5 kilogram bags or poly-lined corrugated cartons, will make a mousse dessert, after the addition of water or milk, and whipping. Marshmallow powder, packed in poly-lined corrugated cartons, is composed of 42.1 percent sugar, 20.2 percent dried albumen, 12.3 percent corn starch, 6.1 percent artificial flavor, 6 percent ammonium alum, 4 percent gelatine, 4 percent salt, 2.25 percent modified soy protein, 2 percent modified starch, and less than one percent each of sodium alginate, magnesium oxide, and tricalcium phosphate. This product will make a cake or pastry icing, after the addition of water, sugar, and corn syrup, and boiling and whipping.

The applicable subheading for the Coconut Macaroon Base will be 1901.90.8070, Harmonized Tariff Schedule of the United States (HTS), which provides for food preparations of flour, meal, starch or malt extract...other...subject to quotas established pursuant to section 22 of the Agricultural Adjustment Act, as amended...provided for in subheading 9904.60.60. The duty rate will be 10 percent ad valorem.

The applicable subheading for the Vanilla Flavored Mousse Mix and the Marshmallow Powder will be 2106.90.5050, HTS, which provides for food preparations not elsewhere specified or included...other...other...subject to quotas established pursuant to section 22 of the Agricultural Adjustment Act, as amended...provided for in subheading 9904.60.60. The rate of duty will be 10 percent ad valorem.

Goods classifiable under subheadings 1901.90.8070 and 2106.90.5050, HTS, which have originated in the territory of Canada, will be entitled to a 5 percent ad valorem rate of duty under the United States-Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations.

The question of classification for the Strawberry Flavored Cookie Filling and Black Raspberry Puree Topping is being referred to the Office of Regulations and Rulings, U.S. Customs Service Headquarters, 1301 Constitution Avenue, N.W., Washington D.C. 20229. A ruling will be issued to you from that office.

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

Previous Ruling Next Ruling