CLA-2-19:RR:NC:2:228 I80738
Mr. Sam Laucke
Laucke Flour Mills Pty. Ltd.
Callington Road
Strathalbyn 5255 Australia
RE: The tariff classification of a bread premix from Australia
Dear Mr. Laucke:
In your letter dated April 12, 2002 you requested a tariff classification ruling.
An ingredients breakdown accompanied your letter. Laucke Bread Premix is a retail-packed article composed of a flour mix and a yeast sachet. The flour mix component consists of approximately 97 percent flour, 2 percent salt, and less than one percent each of calcium mineral salt, ascorbic acid, thiamin, amylase, and emulsifier. The product is intended to be used in a home consumer’s bread-making machine. The user is directed to combine the flour mix and yeast, add water, select a program with a 4-hour cycle, and start the machine.
The applicable subheading for the Laucke Bread Premix will be 1901.90.9095, Harmonized Tariff Schedule of the United States (HTS), which provides for food preparations of flour, meal, starch or malt extract…other…other…other. The rate of duty will be 6.4 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,
National Commodity
Specialist Division