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NY A82802




May 1, 1996

CLA-2-21:RR:NC:FC:228 A82802

CATEGORY: CLASSIFICATION

TARIFF NO.: 2106.90.9998

Mr. Federico B. Montemayor
Diana M. de Montemayor, Inc.
P.O. Box 6001
Laredo, TX 78042-6001

RE: The tariff classification of a tortilla base from Mexico

Dear Mr. Montemayor:

In your letter dated April 10, 1996, on behalf of Mixco International, Santa Catarina, Mexico, you requested a tariff classification ruling.

An ingredients breakdown and sample were submitted with your letter. The sample was examined and disposed of. "Mixco Flour Tortilla Base 1502" is a white powder, said to be composed of wheat flour, salt, baking powder, mono and diglycerides, soybean oil, and sodium propionate. The product is put up in 2-pound "packets," and sold to factories and restaurants, who will use the article as an ingredient in the preparation of flour tortillas. One packet of the base will be combined with flour, shortening, and water to produce a tortilla dough.

The applicable tariff provision for the tortilla base will be 2106.90.9998, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for food preparations not elsewhere specified or included...other...other...other. The general rate of duty will be 8.8 percent ad valorem.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 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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