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NY I87858

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October 31, 2002

CLA-2-19:RR:NC:2:228 I87858

CATEGORY: CLASSIFICATION

TARIFF NO.: 1901.90.5600; 1901.90.5800; 1901.90.9095; 2106.90.5830; 2106.90.5850

Mr. Lorne Goodman
Crosby Molasses Company Ltd.
P.O. Box 2240
Saint John, N.B. Canada E2L 3V4

RE: The tariff classification of dessert mixes from Canada

Dear Mr. Goodman:

In your letter dated October 16, 2002 you requested a tariff classification ruling.

Ingredients breakdowns and samples of U.S.-made products were submitted with your letter. The products are powdered dessert mixes, packed for retail sale. Instant Pudding & Pie Filling (with sugar) is said to be composed of approximately 77 percent sugar, 17 percent starch, 2 percent tetrasodium pyrophosphate, 1 percent disodium phosphate, and less than one percent each of emulsifier, vegetable oil, salt, flavor, gum, and color. Sugar Free Instant Pudding & Pie Filling consists of approximately 59 percent modified starch, 20 percent maltodextrin, 6 percent tetrasodium pyrophosphate, 4 percent disodium phosphate, 3 percent emulsifier, 3 percent xanthan gum, 2 percent “Cirro Cloud,” 2 percent salt, and one percent or less, each, of flavor, color, aspartame, and acesulfame-K. Gelatin Dessert (with sugar) contains approximately 86 percent sugar, 8 percent gelatin, 3 percent adiptic acid, and less than one percent, each, of sodium citrate, tricalcium phosphate, fumaric acid, disodium phosphate, flavor, amaranth, color, and maltol. Sugar Free Gelatin Dessert is made of approximately 62 percent gelatin, 22 percent adiptic acid, 5 percent flavor, 5 percent salt, 3 percent disodium phosphate, 2 percent aspartame, 2 percent sodium citrate, and less than one percent, each, of acesulfame-K, amaranth, color, and maltol.

The applicable subheading for the Instant Pudding & Pie Filling (with sugar), 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, groats, meal, starch or malt extract, not containing cocoanot elsewhere specified or includedotherotherarticles 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 23.7 cents per kilogram plus 8.5 percent ad valorem.

The applicable subheading for the Sugar Free Instant Pudding & Pie Filling will be 1901.90.9095, HTS, which provides for food preparations of flour, groats, meal, or starch or malt extractotherotherotherother. The rate of duty will be 6.4 percent ad valorem.

The applicable subheading for the Gelatin Dessert (with sugar) will be 2106.90.5830, HTS, which provides for food preparations not elsewhere specified or includedotherof gelatinput up for retail salecontaining sugar derived from sugar cane or sugar beets. The rate of duty will be 4.8 percent ad valorem.

The applicable subheading for the Sugar Free Gelatin Dessert will be 2106.90.5850, HTS, which provides for food preparations not elsewhere specified or includedotherof gelatinput up for retail saleother. The rate of duty will be 4.8 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 646-733-3029.

Sincerely,

Robert B. Swierupski
Director,

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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
• Tariff No.: 1901.90.90 - Flour-, meal-, starch-, malt extract- or dairy-based food preps not containing cocoa and not containing specific amounts of dairy, nesoi
• Tariff No.: 2106.90.58 - Food preparations of gelatin, neosi