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April 27, 1999

CLA-2-19:RR:NC:2:228 D88324

CATEGORY: CLASSIFICATION

TARIFF NO.: 1901.90.4200, 1901.90.4300

Glen Loyns
CSP Foods
Box 190
75-33rd Street East
Saskatoon, SK Canada S7K 3K7

RE: The tariff classification of a baking ingredient from Canada.

Dear Mr. Loyns:

In your letter dated February 15, 1999, you requested a tariff classification ruling.

A sample and an ingredients breakdown was submitted with your letter. The sample was forwarded to the United States Customs laboratory for analysis. The product, “Grand Finale Instant Whip Up”, is an off-white colored powder, said to contain between 28-30 percent sugar, 22-25 percent glucose solids, 18-20 percent coconut/palm kernel oil, 13-15 percent whey powder, 6-8 percent sodium caseinate, 4-6 percent propylene glycol monostearate, 1.69 percent each of mono and diglycerides and acetylated monoglycerides, 1.20 percent alginate, 1.14 percent artificial flavor, and less than one percent each of xanthan gum, natural butter flavor, and food colors. Laboratory analysis found the sample contained 35.8 percent sucrose and 32.1 percent milk solids. The product will be packed in plastic-lined cardboard boxes containing 3 and 12 kilograms, and 6 and 26 pounds, net weight, and sold to bakeries and food service distributors. It is to be whipped with cold water and used as a desert topping, pastry filling, and cake decorating material.

The applicable subheading for this product, 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 powder...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 products will be classified in subheading 1901.90.4300, HTS, and dutiable at the rate of $1.065 per kilogram plus 14 percent ad valorem.

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 212-637-7065.

Sincerely,

Robert B. Swierupski
Director,

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