CLA-2-18:S:N:N7:232 807629
Mr. David Kennedy
John V. Carr & Son, Inc.
560 Delaware Avenue
Buffalo, NY 14202
RE: The tariff classification of dessert bar mixes from Canada.
Dear Mr. Kennedy:
In your letter dated February 27, 1995 you requested a
tariff classification ruling on behalf of Robin Hood Multifoods,
Inc.
Samples and information were submitted in connection with NY
ruling 898155 dated June 8, 1994. The subject merchandise is
described as a "dessert bar" mix - vanilla and chocolate, mocha
and chocolate, and Irish cream and chocolate - consisting of a
retail package containing three sealed pouches. The pouches
contain the ingredients necessary to prepare a three-layered
dessert product. Two of the pouches contain dry mixes, used to
prepare the base layer and filling. The third pouch contains
small "chips", to be melted and used as the dessert's topping.
The base mix, the largest of the three components (and, after
preparation, yielding the dominant layer of the dessert), is
composed of sugar, wheat flour, partially hydrogenated vegetable
oil, cocoa, chopped walnuts, coconut, salt, monocalcium
phosphate, sodium bicarbonate, artificial flavor, fungal amylase
and ascorbic acid. The filling mix consists of sugar, corn syrup
solids, partially hydrogenated vegetable oil, nonfat dry milk,
flavor, color, emulsifiers, carageenan and other ingredients.
The dessert is prepared by blending the base mix with melted
butter and pressing into a pan, adding butter and water to the
filling mix, beating until smooth and creamy and spreading over
the base, and spreading the melted topping over the filling. The
dessert is not baked, but refrigerated until firm.
The applicable tariff provision for the dessert bar mixes,
if imported in quantities that fall within the limits described
in additional U.S. note 8 to chapter 17 and entered pursuant to
its provisions, will be 1806.90.5500, Harmonized Tariff Schedule
of the United States Annotated (HTSUSA), which provides for
chocolate and other food preparations containing cocoa...other
...other...other...other...articles containing over 10 percent by
dry weight of sugar described in additional U.S. note 3 to
chapter 17. The general rate of duty will be 6.4 percent ad
valorem. If the quantitative limits of additional U.S. note 8 to
chapter 17 have been reached, classification is under
1806.90.5900, HTSUSA, dutiable at the rate of 42.7 cents per
kilogram plus 6.8 percent ad valorem.
This ruling is being issued under the provisions of Part 177
of the Customs Regulations (19 CFR 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport