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 > 2007 NY Rulings > NY N008669 - NY N008742 > NY N008725

Previous Ruling Next Ruling
NY N008725





March 26, 2007

CLA-2-19:RR:NC:N2:228

CATEGORY: CLASSIFICATION

TARIFF NO.: 1901.20.6500; 1901.20.7000; 1901.20.8000

Mr. Mark Tunchon
Yaffa’s Kitchen Pty. Ltd.
P.O. Box 640
East Bentleigh
Melbourne, Victoria 3165 Australia

RE: The tariff classification of baking mixes from Australia

Dear Mr. Tunchon:

In your letter dated January 3, 2007 you requested a tariff classification ruling.

Your letter requested a ruling for four products – Gluten Free Mud Cake Mix, Gluten Free Multipurpose Cake Mix, Gluten Free Muffin Mix, and Gluten Free Instant Bread Mix – and provided ingredients breakdowns for these and one other mix, Gluten Free Utility Cake Mix. Additional information submitted by facsimile transmission on March 23, 2007 provided packaging and product usage information for the Gluten Free Mud Cake Mix (Mud Brownie Cake Mix), Gluten Free Muffin Mix, Gluten Free Instant Bread Mix, and the Gluten Free Utility Cake Mix. The Mud Cake Mix, Multipurpose Mix, Muffin Mix, and Utility Cake Mix are composed principally of sugar (approximately 46-54 percent, by dry weight), tapioca flour, rice flour, potato starch, baking powder and stabilizers. The Mud Cake Mix contains approximately 11 percent cocoa powder. The principle ingredients in the Instant Bread Mix are potato starch, rice flour, tapioca flour, sugar (five percent), and baking powder. All mixes will be imported in packages for retail or industrial sale. The retail units will contain 450 grams or 1.2 kilograms, net weight; the industrial package will contain 5 kilograms, net weight. The finished cake or bread requires the user to add water, oil, and eggs to the dry mix.

The applicable subheading for the Gluten Free Mud Cake Mix, Gluten Free Multipurpose Cake Mix, Gluten Free Muffin Mix, and Gluten Free Utility Cake 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 Schedules of the United States (HTS), which provides for food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40 percent by weight or cocoamixes 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, these four products will be classified in subheading 1901.20.7000, HTS, and dutiable at the rate of 42.3 cents per kilogram plus 8.5 percent ad valorem.

The applicable subheading for the Gluten Free Instant Bread Mix will be 1901.20.8000, HTSUS, which provides for food preparations of flour, groats, meal starch or malt extract, not containing cocoa powdermixes and doughs for the preparation of bakers’ wares of heading 1905otherotherotherother. The rate of duty will be 8.5 percent ad valorem.

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/.

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 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,

Previous Ruling Next Ruling

See also: