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NY 893830




January 31, 1994

CLA-2-19:S:N:N7:228 893830

CATEGORY: CLASSIFICATION

TARIFF NO.: 1901.20.1029; 1901.20.9085; 1901.90.9095; 2106.90.4910

Mr. Werner Rees
Rees Import, Inc.
P.O. Box 98
Richmond Hill, NY 11418-3217

RE: The tariff classification of baking mixes from Germany

Dear Mr. Rees:

In your letter dated January 11, 1994 you requested a tariff classification ruling.

Ingredients breakdowns and illustrative literature for four products were submitted. All are dry mixes, used by bakers and pastry chefs to prepare a variety of dietetic bakers' wares. Product No. 10341, Diabella Butter Sand Cake Mix, is composed of 33.7 percent butter powder, 32.7 percent sorbitol, 15.9 percent wheat starch powder, 10.9 percent wheat flour, 2.9 percent baking powder, and a total of 3.9 percent emulsifiers, salt, vanillin, sodium cyclamate, and sodium saccharine. Product No. 10343, Diabella Sponge Cake Mix, consists of 38.4 percent wheat flour, 32.4 percent sorbitol, 11.9 percent fructose, 8.9 percent starch, and a total of 8.4 percent emulsifiers, baking powder, salt and vanillin. These two products, packed in 11-pound boxes, require only the addition of water and eggs to produce a dough ready for baking. Product No. 10344, Diabella Yeast Dough Mix, is a mixture of 70.4 percent wheat flour, 14 percent vegetable fat powder, 7 percent skimmed milk powder, 2.8 percent fructose, 2.8 percent sorbitol, and a total of three percent emulsifiers, baking powder, sodium cyclamate, sodium saccharine, and vanillin. This mix, also put up in an 11-pound box, requires water and yeast to make a dough ready for baking. Product No. 10311, Diabella Cream Cheese Cake Mix, is a mix for preparing a cheese-flavored filling, and requires the addition of water and cream. It is composed of 35.9 percent cream cheese powder, 35.9 percent sorbitol, 15.9 percent fructose, 6.3 percent gelatin, and a total of 6 percent flavors, starch, salt, and vanillin. This mix is packed in a 5.5-pound box.

The applicable subheading for product No. 10341, Diabella Butter Sand Cake Mix, will be 1901.20.1029, 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...containing over 25 percent by weight of butterfat, not put up for retail sale...provided for in subheading 9904.10.81...in dry form. The duty rate will be 10 percent ad valorem.

The applicable subheading for product No. 10343, Diabella Sponge Cake Mix, will be 1901.20.9085, 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...other...other...in dry form. The rate of duty will be 10 percent ad valorem.

The applicable subheading for product No. 10344, Diabella Yeast dough Mix, will be 1901.90.9095, HTS, which provides for food preparations of flour, meal, starch or malt extract...other... other...other. The rate of duty will be 10 percent ad valorem.

The applicable subheading for product No. 10311, Diabella Cheese Cake Mix, will be 2106.90.4910, HTS, which provides for food preparations not elsewhere specified or included...other... containing over 5.5 percent by weight of butterfat and not packaged for retail sale...other...provided for in subheading 9904.10.81. The rate of duty will be 16 percent ad valorem.

As noted above, products No. 10341, Diabella Butter Sand Cake Mix, and 10311, Diabella Cheese Cake Mix, are subject to the quota restrictions of subheading 9904.10.81, HTS. Under the terms of this quota, there is no allocation for products of Germany. These two products, therefore, will not be permitted to enter the commerce of the United States.

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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