CLA-2-19:RR:NC:2:228 D88546
Ms. Bettyanne Brownlee
English Bay Batter (Vancouver) Inc.
904 Cliveden Ave
New Westminster, British Columbia V3M 5R5
RE: The tariff classification and status under the North American Free Trade Agreement (NAFTA), of frozen muffin batter from Canada; Article 509
Dear Ms. Brownlee:
In your letters dated January 13, 1999, and February 16, 1999, you requested a ruling on the status of frozen muffin batters from Canada under the NAFTA.
Pictorial literature was submitted with your first letter. Ingredients breakdowns were submitted with your subsequent letter. The merchandise is frozen muffin batters packed in plastic pails containing 16 lbs., net weight, and sold to food service customers. Apple Cinnamon, Carrot, Double Chocolate, Golden Raisin Bran, and Carrot Pineapple contain between 15.39-37.65 percent water, 16.86-21.32 percent sugar, 7.01-15.40 percent flour, 3.02-8.52 percent canola oil, 2.92-11.01 percent liquid eggs, 0.10-3.22 percent baking soda, 0.82-2.10 percent baking powder, and less than one percent each of dimodan ES-K softener and gum. The Apple Cinnamon also contains 13.99 percent apples, 9.29 percent cinnamon, 7.49 percent whole wheat flour, 2 percent molasses, and less than one percent each of buttermilk powder, cloves, nutmeg, salt and apple flavor. The Carrot also contains 12.78 percent carrots, 9.34 percent cinnamon, 7.64 percent whole wheat flour, and less than one percent each of nutmeg, salt, and allspice. The Double Chocolate also contains 10 percent chocolate chips, 2.5 percent carmel color, and less than one percent each of buttermilk powder, cocoa powder, vanilla, butter flavor, and chocolate flavor. The Golden Raisin Bran also contains 11.5 percent buttermilk powder, 7.02 percent sultanas, 6.5 percent bran, 2.76 percent molasses, and less than one percent each of cinnamon, and salt. The Carrot Pineapple also contains 18.63 percent carrots, 8.58 percent whole wheat flour, 6.56 pineapple, 2.81 percent cinnamon, 2.08 percent sultanas, 1.10 orange pulp, and less than one percent each of buttermilk powder, and salt.
The ingredients used to manufacture the muffin batters are products of the United States and Canada. The exception is the sultanas from Turkey and/or Iran.
The applicable subheading for the muffin batters, 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 (HTS), which provides for food preparations of flour, meal, starch or malt extract, not containing cocoa or containing less than 40 percent by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included...mixes and doughs for the preparation of bakers’ wares of heading 1905...mixes and doughs described in additional U.S. note 1 to chapter 19...described 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 products will be classified in subheading 1901.20.7000, HTS, and dutiable at the rate of 43.6 cents per kilogram plus 8.8 percent ad valorem.
The Apple Cinnamon, Carrot, and Double Chocolate, being wholly obtained or produced entirely in the territory of Canada or the United States, will meet the requirements of HTSUSA General Note 12(b)(i), and will therefore be entitled to a free rate of duty under the NAFTA upon compliance with all applicable laws, regulations, and agreements.
Each of the non-originating materials used to make the Golden Raisin Bran and Carrot Pineapple has satisfied the changes in tariff classification required under HTSUSA General Note 12(t)/19/4. The Golden Raisin Bran and Carrot Pineapple will be entitled to a free rate of duty under the NAFTA upon compliance with all applicable laws, regulations, and agreements.
This ruling is being issued under the provisions of Part 181 of the Customs Regulations (19 C.F.R. 181).
This ruling letter is binding only as to the party to whom it is issued and may be relied on only by that party.
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,
National Commodity
Specialist Division