United States International Trade Commision Rulings And Harmonized Tariff Schedule

faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers

faqs.org > Rulings and Tariffs Home > Rulings By Number > 1997 NY Rulings > NY B81181 - NY B81354 > NY B81298

Previous Ruling Next Ruling
NY B81298

---

February 13, 1997

CLA-2-19:RR:NC:2:228 B81298

CATEGORY: CLASSIFICATION

TARIFF NO.: 1901.20.6500, 1901.20.7000, 1901.90.4200, 1901.90.4300, 1901.90.5600, 1901.90.5800, 2106.90.9500, 2106.90.9700

Mr. Ernest Ferrante
Kuehne & Nagel Inc.
10 Exchange Place - 19th Floor
Jersey City, New Jersey 07302

RE: The tariff classification of baker's goods from Germany.

Dear Mr. Ferrante:

In your letter dated October 28, 1996, you requested a tariff classification ruling.

Ingredients breakdowns for seven products accompanied your letter. Additional information for all but one of the products was received on January 17, 1997. Quark Dough Mix (item no. 3851) consists of 55 percent wheat flour, 20 percent sugar, 11 percent vegetable fat, 4.5 percent modified starch, 4 percent curd cheese powder, 2.5 percent sodium carbonate, 2 percent emulsifier, and less than one percent each of salt and flavoring. Ruhrkuchen Mix (item no. 3864) is composed of 42.4 wheat flour, 40 percent sugar, 10 percent wheat starch, 3 percent modified starch, 3 percent emulsifier, 1 percent sodium carbonate, and less than one percent each of salt and flavoring. Bechamel (item no. 3709) is made from 35 percent modified starch, 30 percent sweet whey powder, 28 percent vegetable oil, 3 percent salt, 2 percent thickener, 1 percent skimmed milk powder, and less than one percent each of natural flavoring, emulsifier, and color. Bakefill (item no. 3696) is composed of 55 percent sugar, 10 percent each of starch, modified starch and sweet whey powder, 5 percent each of vegetable fat, and soya flour, 2.5 percent egg white, one percent each of thickener and emulsifier, and less than one percent each of flavoring and color. Cheese Cake Mix (item no. 3039) consists of 35.8 percent sugar, 25 percent modified starch, 15 percent curd cheese powder, 10 percent each of dextrose and sweet whey powder, 4 percent egg white, and less than one percent each of flavoring and salt. Musli Mix (item no. 3656) contains 47 percent sugar, 15 percent hazelnut pieces, 10 percent each of whole meal wheat flakes and oat flakes, 5 percent each of modified starch and vegetable fat, 4 percent egg white, 2 percent emulsifier, and less than one percent each of thickener and natural flavoring. The Quark Dough Mix requires the addition of eggs and water, and the Ruhrkuchen Mix requires the addition of eggs and butter to form the doughs. Water must be added to the Bechamel, Bakefill, and Muesli, to make toppings or fillings. The Cheese Cake Mix, with the addition of water, cheese curd, and eggs, will be used to make cheese cakes and quark fillings for Danish pastries. Each item is packaged for industrial use in 15-kg plastic-lined paper sacks. The exception is the Bechamel which is packed in "aluminum" bags in boxes containing 5 kilograms, net weight.

The applicable subheading for the Quark Dough Mix and the Ruhrkuchen Mix, if imported in quantities that fall within the limits described in additional U.S. note 3 to chapter 19, will be 1901.20.6500, Harmonized Tariff Schedule of the United States (HTS), which provides for food preparations of flour, meal, starch or malt extract...not containing cocoa...not elsewhere specified or included...mixes and doughs for the preparation of bakers' wares of heading 1905...other...mixes and doughs described in additional U.S. note 1 to chapter 19...described in additional U.S. note 3 to this chapter and entered pursuant to its provisions. The rate of duty will be 10 percent ad valorem. If the quantitative limits of additional U.S. note 3 to chapter 19 have been reached, the products will be classified in subheading 1901.20.7000, HTS, and dutiable at the rate of 46 cents per kilogram plus 9.2 percent ad valorem. In addition, products classified in subheading 1901.20.7000, HTS, will be subject to additional dudties based on their value, as described in subheadings 9904.19.11 to 9904.19.19, HTS.

The applicable subheading for the Bechamel Topping Mix, if imported in quantities that fall within the limits described in additional U.S. note 10 to chapter 4, will be 1901.90.4200, Harmonized Tariff Schedule of the United States (HTS), which provides for food preparations of goods of headings 0401 to 0404, not containing cocoa...not elsewhere specified or included... other...dairy products described in additional U.S. note 1 to chapter 4...dairy preparations containing over 10 percent by weight of milk solids...described in additional U.S. note 10 to chapter 4 and entered pursuant to its provisions. The general rate of duty will be 16 percent ad valorem. If the quantitative limits of additional U.S. note 10 to chapter 4 have been reached, the product will be classified in subheading 1901.90.4300, HTS, and dutiable at the rate of $1.126 per kilogram plus 14.8 percent ad valorem. In addition, products classified in subheading 1901.90.4300, HTS, will be subject to additional duties based on their value, as described in subheadings 9904.04.67 to 9904.04.74, HTS.

The applicable subheading for the Bakefill and Cheese Cake Mix, if imported in quantities that fall within the limits described in additional U.S. note 8 to chapter 17, will be 1901.90.5600, Harmonized Tariff Schedules of the United States (HTS), which provides for food preparations of flour, meal, starch or malt extract...other...other...articles containing over 10 percent by dry weight of sugar described in additional U.S.note 3 to chapter 17...described in additional U.S. note 8 to chapter 17 and entered pursuant to its provisions. The rate of duty will be 10 percent ad valorem. If the quantitative limits of additional U.S. note 8 to chapter 17 have been reached, the products will be classified in subheading 1901.90.5800, HTS, and dutiable at the rate of 25.8 cents per kilogram, plus 9.2 percent ad valorem. In addition, products classified in subheading 1901.90.5800, HTS, will be subject to additional duties based on their value, as described in subheadings 9904.17.49 to 9904.17.56, HTS.

The applicable subheading for the Musli Mix, if imported in quantities that fall within the limits described in additional U.S. note 8 to chapter 17, will be 2106.90.9500, HTS, which provides for food preparations not elsewhere specified or included... other... other...other...articles containing over 10 percent by dry weight of sugar described in additional U.S. note 3 to chapter 17...described in additional U.S. note 8 to chapter 17 and entered pursuant to its provisions. The rate of duty will be 10 percent ad valorem. If the quantitative limits of additional U.S. note 8 to chapter 17 have been reached, the product will be classified in subheading 2106.90.9700, HTS, and dutiable at the rate of 31.4 cents per kilogram plus 9.2 percent ad valorem. In addition, products classified in subheading 2106.90.9700, HTS, will be subject to additional duties based on their value, as described in subheadings 9904.17.49 to 9904.17.56, HTS.

Your inquiry does not provide enough information for us to give a classification ruling on Short Crust Pastry Mix (item no. 3852). Your request should include a specification sheet stating the use and packaging of the product.

This ruling is being issued under the provisions of Part 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,

Gwenn Klein Kirschner
Chief, Special Products Branch

Previous Ruling Next Ruling

See also:

• Tariff No.: 1901.20.65 - Mixes for bakers wares, n/o 25% bf, not retail, descr in add US note 1 to Ch. 19: subj. to add. US nte 3 to Ch.19, not GN15
• Tariff No.: 1901.20.70 - Mixes for bakers wares, n/o 25% bf, not retail, descr in add US note 1 to Ch. 19: not subj. to add. US nte 3 to Ch.19, not GN15
• Tariff No.: 1901.90.42 - Dairy preps o/10% by wt of milk solids (descr. in add US note 1 to Ch. 4), neosi, subject to add US note 10 to Ch.4
• Tariff No.: 1901.90.43 - Dairy preps o/10% by wt of milk solids (descr. in add US note 1 to Ch. 4), neosi, not subject to gen note 15 or add US note 10 to Ch.4
• Tariff No.: 1901.90.56 - Food preps of flour, etc., nesoi, o/10% by dry wt of sugar, described in add. US note 3 to chap. 17: subj. to add US note 8 to Ch.17
• Tariff No.: 1901.90.58 - Food preps of flour, etc., nesoi, o/10% by dry wt of sugar, described in add. US note 3 to chap. 17: not subj. to add US note 8 to Ch.17
• Tariff No.: 2106.90.95 - Food preps, nesoi, n/o 10% milk solids, o/10% sugar, descr. in add US note 3 to Ch.17, subject to add US note 8 to Ch. 17, not GN15
• Tariff No.: 2106.90.97 - Food preps, nesoi, n/o 10% milk solids, o/10% sugar, descr. in add US note 3 to Ch.17, not subject to add US note 8 to Ch. 17, not GN15
• Tariff No.: 9904.04.67 - Dairy prod. in Ch. 4 addl US note 1, in 0404.90.50, 1901.90.43, 1901.90.47 & 2105.00.40, entered in value safeguard period, under $0.30/kg
• Tariff No.: 9904.04.74 - Dairy prod. in Ch. 4 addl US note 1, in 0404.90.50, 1901.90.43, 1901.90.47 & 2105.00.40, entered in value safeguard per., $1.50/kg or more
• Tariff No.: 9904.17.49 - Articles w/ov 10% dry wt. sugars, in 1701.91.58, 1704.90.78, 1806.20.77 etc, entered value safe. pd., under $0.05/kg
• Tariff No.: 9904.17.56 - Articles w/ov 10% dry wt. sugars, in 1701.91.58, 1704.90.78, 1806.20.77 etc, entered value safe. pd., $0.35/kg or more
• Tariff No.: 9904.19.11 - Mixes and doughs described in Ch. 19 addl US note 1, in 1901.20.35 & 1901.20.70, entered in value safeguard period, under $0.10/kg
• Tariff No.: 9904.19.19 - Mixes and doughs described in Ch. 19 addl US note 1, in 1901.20.35 & 1901.20.70, entered in quantity safeguard period