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NY 814804

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October 6, 1995

CLA-2-19:R:N2:228 814804

CATEGORY: CLASSIFICATION

TARIFF NO.: 1901.90.5400

Mr. Patrick E. Mines
P. Mines Customs Services
P.O. Box 1197
Fort Erie, Ontario L2A 5Y2

RE: The tariff classification of pudding mix from Mexico.

Dear Mr. Mines:

In your letter dated September 11, 1995 on behalf of R.W. Patten Distributors Ltd., Markham, Ontario, you requested a tariff classification ruling.

Ingredients Breakdowns for four products were submitted with your letter. The Instant Chocolate Pudding Mix consists of 65.17 percent sugar, 24.51 percent corn starch, 10.05 percent cocoa, 0.25 percent carrageenan, and 0.2 percent each of vanilla flavor, vegetable oil, tapioca starch and phosphates. Instant Vanilla Pudding Mix contains 71.80 percent sugar, 27 percent corn starch, .19 percent each of vanilla, colors, phosphates, tapioca starch and modified corn starch and 0.01 percent salt. Cooked Chocolate Pudding Mix consists of 67.96 percent sugar, 20.62 percent corn starch, 11.30 percent cocoa and 0.30 percent carrageenan. Cooked Vanilla Pudding Mix is composed of 76.35 percent sugar, 23.18 percent corn starch, 0.29 percent carrageenan and 0.18 percent vanilla flavor. These products will be shipped to the United States in one ton tote bags to be packaged for retail sale.

The applicable subheading for the cooked and instant pudding mixes will be 1901.90.5400, Harmonized Tariff Schedule of the United States (HTS), which provides for food preparations of flour, meal, starch...not elsewhere specified or included...other ...other...other...other...articles containing over 65 percent by weight of sugar described in additional U.S, note 2 to chapter 17...other. The general rate of duty will be 27.2 cents per kilogram plus 9.8 percent ad valorem.

Goods of Mexico, classified in 1901.90.5400, HTS, entered under the terms of general note 12 of the Harmonized Tariff Schedule of the United States, and imported in quantities that fall within the quantitative limits described in note 18 to subchapter 6 of chapter 99, will be free of duty pursuant to subheading 9906.19.31, HTS. If the quantitative limits of note 18 to subchapter 6 of chapter 99 have been reached, and if the product is valued not over 22 cents per kilogram, it will be dutiable at the rate of 21.2 cents per kilogram in subheading 9906.19.32, HTS. If valued over 22 cents per kilogram, the rate of duty will be 96.2 percent ad valorem, pursuant to subheading 9906.19.33, HTS.

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

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Stanley Hopard at 212-466-5760.

Sincerely,

Roger J. Silvestri
Director

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See also:

• Tariff No.: 1901.90.54 - Food preps of flour, etc., nesoi, o/65% by dry wt of sugar, described in add. US note 2 to chap. 17: not subj. to add US note 7 to Ch.17
• Tariff No.: 9906.19.31 - Mexico goods: Malt extract; food preparations of flour/meal/starch/malt extract, in 1901.90.54, within quota, in nt. 18
• Tariff No.: 9906.19.32 - Mexico goods: Malt extract; food preparations of flour/meal/starch/malt extract, in 1901.90.54, other, not over $0.22/kg
• Tariff No.: 9906.19.33 - Mexico goods: Malt extract; food preparations of flour/meal/starch/malt extract, in 1901.90.54, other, other