NY 886730 - The tariff classification of bakers' supplies from Canada - United States International Trade Commision Rulings

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NY 886730

June 21, 1993

CLA-2-18:S:N:N7:228

CATEGORY: CLASSIFICATION

TARIFF NO.: 1806.20.8060; 1806.90.0060; 1901.20.0043; 2106.90.6599; 3823.90.5050

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. Chocolate Mousse Mix is a dry product composed of 39.8 percent sugar, 39.6 percent non-dairy creamer, 14.4 percent cocoa, 2.2 percent modified starch, 1.9 percent corn syrup solids, and less than one percent each of sodium alginate, salt, calcium gluconate, natural and artificial flavors, artificial colors, tetrasodium pyrophosphate, sodium aluminum phosphate, and tricalcium phosphate. The mix will be packed in 1.5-kilogram bags or in poly-lined corrugated cartons, and will be used to make a mousse dessert, after the addition of water and whipping. Angel Food Cake Mix, packed in 5-pound bags, is a complete cake mix, requiring only mixing with water and baking. The stated ingredients are 53.8 percent sugar, 19.9 percent wheat starch, 12.9 percent wheat flour, 5.9 percent dried albumen, 2.3 percent sodium aluminum phosphate, 2.1 percent sodium bicarbonate, and less than one percent each of dextrose, salt, monocalcium phosphate, artificial flavor, and xanthum gum. Olde Lemon Emulsion Artificial Flavour contains 86.3 percent water, 12.3 percent propylene glycol, and less than one percent each of artificial color, xanthum gum, artificial flavor, lemon oil, and citral. This product will be packed in 4-liter bottles. XS-50 Cake Stabilizer is made from 55.2 percent water, 27.6 percent sorbitan monostearate, 6.9 percent polysorbate 60, 5 percent propylene glycol, 4.6 percent sorbitol, and less than one percent each of sodium propionate and artificial color. The cake stabilizer, packed in poly-lined corrugated cartons or plastic pails, is used increase volume and extend shelf life of various types of cakes.
The applicable subheading for the Chocolate Mousse Mix, when in containers holding over two kilograms, will be 1806.20.8060, Harmonized Tariff Schedule of the United States (HTS), which provides for chocolate and other food preparations containing cocoa...other preparations...in liquid, paste, powder, granular or other bulk form in containers or immediate packings, of a content exceeding 2 kg...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. When in containers holding 2 kilograms or less, the applicable subheading will be 1806.90.0060, HTS, which provides for chocolate and other food preparations containing cocoa...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 duty rate will be 7 percent ad valorem.

The applicable subheading for the Angel Food Cake Mix will be 1901.20.0043, HTS, which provides for food preparations of flour, meal, starch or malt extract...mixes and doughs for the preparation of bakers' wares of heading 1905...provided for in subheading 9904.60.40...in dry form. The duty rate will be 10 percent ad valorem.

The applicable subheading for Olde Lemon Emulsion Artificial Flavour will be 2106.90.6599, HTS, which provides for food preparations not elsewhere specified or included...other...other...other. The rate of duty will be 10 percent ad valorem.

The applicable subheading for XS-50 Cake Stabilizer will be 3823.90.5050, HTS, which provides for chemical products and preparations of the chemical or allied industries...not elsewhere specified or included...other...other...other. The rate of duty will be 5 percent ad valorem.

Goods classifiable under subheadings 1806.20.8060, 1806.90.0060, 1901.20.0043, and 2106.90.6599, HTS, which have originated in the territory of Canada, will be entitled to a 5, 3.5, 5, and 5 percent ad valorem rate of duty, respectively, under the United States-Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations. Goods classifiable under subheading 3823.90.5050, HTS, which have originated in the territory of Canada, will be free of duty under the FTA, upon compliance with all applicable regulations.

Your inquiry does not provide enough information for us to give a classification ruling on Artificial Maple Flavor. Your request for a classification ruling should state the components of the "artificial flavor" ingredient, and provide information regarding how the product is used.

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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