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NY M84133





June 21, 2006

CLA-2-19:RR:NC:2:228 M84133

CATEGORY: CLASSIFICATION

TARIFF NO.: 1901.20.6500, 1901.20.7000

Mr. Shachar Gat
Shonfeld’s USA, Inc.
3100 S. Susan Street
Santa Ana, CA 92704

RE: The tariff classification of a cookie mix, a muffin mix, and a brownie mix from China.

Dear Mr. Gat:

In your letters dated April 12, 2006, and May 8, 2006, and you requested a tariff classification ruling.

Samples and pictorial literature were submitted with your letter. The samples were examined and disposed of. Item no. CCO-220651 is a chocolate cookie mix, a chocolate chip muffin mix, and a chocolate brownie mix, each put up in 500-ml bottles measuring 7-3/4 inches tall. The chocolate chip cookie mix is said to contain approximately 37 percent flour, 24 percent brown sugar, 22 percent chocolate chips, 17 percent sugar, and less than one percent soda. The chocolate chip muffin mix contains approximately 64 percent flour, 16 percent sugar, 11 percent chocolate chips, 10 percent brown sugar, and less than one percent baking powder. The chocolate chip brownie mix contains approximately 35 percent sugar, 21 percent flour, 20 percent chocolate chips, 13 percent cocoa powder, 11 percent brown sugar, and less than one percent baking soda. The brown and white-colored ingredients of the mix fill the bottle in alternating layers. Depending upon the mix, only the addition of milk, butter, eggs, and vanilla extract are added prior to baking.

The applicable subheading for the chocolate chip cookie mix, chocolate chip muffin mix, and chocolate chip brownie 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 (HTSUS), which provides for food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40 percent by weight of cocoa calculated on a totally defatted basismixes and doughs for the preparation of bakers’ wares of heading 1905otherothermixes and doughs described in additional U.S. note 1 to chapter 19described 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 mixes will be classified in subheading 1901.20.7000, HTSUS, and dutiable at the rate of 42.3 cents per kilogram plus 8.5 percent ad valorem. In addition, products classified in subheading 1901.20.7000, HTSUS, will be subject to additional duties based on their value, as described in subheadings 9904.19.11 to 9904.19.18, HTSUS.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

Section 304 of the Tariff Act of 1930, as amended (19 U.S.C. 1304), provides, in general, that all articles of foreign origin imported into the United States must be legibly, conspicuously, and permanently marked to indicate the English name of the country of origin to an ultimate purchaser in the United States. The implementing regulations to 19 U.S.C. 1304 are set forth in Part 134, Customs Regulations (CFR Part 134). The samples you have submitted do not appear to be properly marked with the country of origin. You may wish to discuss the matter of country of origin marking with the Customs import specialist at the proposed port of entry.

This merchandise is subject to The Public Health Security and Bioterrorism Preparedness and Response Act of 2002 (The Bioterrorism Act), which is regulated by the Food and Drug Administration (FDA). Information on the Bioterrorism Act can be obtained by calling FDA at telephone number (301) 575-0156, or at the Web site www.fda.gov/oc/bioterrorism/bioact.html.

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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