NY 848151 - The tariff classification of flour mixes from Mexico. - United States International Trade Commision Rulings

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NY 848151

CLA-2-19:S:N:N1:228 848151

CATEGORY: CLASSIFICATION

TARIFF NOS.: 1901.20.0045; 1901.20.0060; 2106.90.6099

Ms. Diana M. de Montemayor
204 Iturbide
Laredo, TX 78040

RE: The tariff classification of flour mixes from Mexico.

Dear Ms. de Montemayor:

In your letter dated December 16, 1989, on behalf of Productos Mexicanos, Monterrey, Mexico, you requested a tariff classification ruling.

Four samples accompanied your letter, were examined and disposed of. All are in the form of white powders and will be imported in retail packages. Cake mix is composed of sugar (34.5 percent), wheat flour (34 percent), shortening, corn starch, albumin, nonfat dry milk (1.5 percent), salt, sodium bicarbonate, artificial flavor, and sodium caseinate. Churros mix contains wheat flour (70.7 percent), corn starch, corn syrup solids, sugar (2.5 percent), sodium bicarbonate, salt, sodium aluminum phosphate, monocalcium phosphate, and artificial flavor. Cake donut mix is made from wheat flour (79.56 percent), shortening, corn syrup solids, nonfat dry milk (3.16 percent), sugar (1.68 percent), salt, sodium acid pyrophosphate, sodium bicarbonate, cinnamon, nutmeg, and emulsifier. Flour tortilla premix is a blend of shortening (62.66 percent), flour (10 percent), salt, nonfat milk (8.5 percent), sodium bicarbonate, sodium aluminum phosphate, monocalcium phosphate, and calcium propionate. The first three are complete mixes, requiring only the addition of water or water and eggs to make a batter or dough that will be baked or fried. The tortilla premix must be combined with four parts of flour and two parts water, in order to make a dough.

The applicable subheading for the cake mix will be 1901.20.0045, Harmonized Tariff Schedule of the United States (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. The duty rate will be 10 percent ad valorem. The churros mix and cake donut mix will be classified in sub- heading 1901.20.0060, HTS, the provision for food preparations of flour...mixes and doughs for the preparation of bakers' wares of heading 1905...other. The rate of duty will be 10 percent ad valorem.

The tortilla premix will be classified in subheading 2106.90.6099, HTS, which provides for food preparations not elsewhere specified or included...other...other. The rate of duty will be 10 percent ad valorem.

Articles classifiable under subheadings 1901.20.0045, 1901.20.0060, and 2106.90.6099, HTS, which are products of Mexico are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations.

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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