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NY C86277

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April 30, 1998

CLA-2-19:RR:NC:2:228 C86277

CATEGORY: CLASSIFICATION

TARIFF NO.: 1901.90.5600, 1901.90.5800

Robert V. Tinkham
Chicago Sweeteners Incorporated
Suite 610
1700 Higgins Road
Des Plaines, IL 600018

RE: The tariff classification and status under the North American Free Trade Agreement (NAFTA), of a pudding base blend from Canada; Article 509

Dear Mr. Tinkham:

In your letter dated April 2, 1889, you requested a ruling on the status of a pudding base blend from Canada under the NAFTA.

The sample, submitted with your letter, was examined and disposed of. The product, an off-white colored powder, is a pudding/filling base blend composed of sugar (not over 65 percent by dry weight), whole or skim milk powder (not over 16 percent), and starch, imported in 100-pound bags or 2000-pound supersacks. The starch will be a product of the United States, and the sugar and milk powder will be of non-NAFTA origin. The base will be combined with water, oil, emulsifiers, starch, coloring, flavoring, flour, salt, sugar, and milk and cooked to produce puddings or pie fillings.

The applicable subheading for this product, 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 product will be classified in subheading 1901.90.5800, HTS, and dutiable at the rate of 25.1 cents per kilogram, plus 9 percent ad valorem.

The non-originating material used to make the pudding base blend has satisfied the change in tariff classification required under HTSUSA General Note 12(t)/19/6. The blend, when classified in 1901.90.5600, will be entitled to a free rate of duty under the NAFTA upon compliance with all applicable laws, regulations, and agreements.

This ruling is being issued under the provisions of Part 181 of the Customs Regulations (19 C.F.R. 181).

This ruling letter is binding only as to the party to whom it is issued and may be relied on only by that party.

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,

Robert B. Swierupski
Director,
National Commodity

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See also:

• 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