CLA-2-19:RR:NC:2:228 I84271
Mr. Tom Woestendiek
Trans American CHB, Inc.
2775 Broadway
Buffalo, NY 14227
RE: The tariff classification of a baking mix from Canada
Dear Mr. Woestendiek:
In your letter dated July 18, 2002, on behalf of Oetker, Ltd., Mississauga, Ontario, Canada you requested a tariff classification ruling.
An ingredients breakdown and sample were submitted with your letter. The sample was examined and disposed of. Oetker Simple Organics Baking Mix is a complete, ready to use dry mix for making biscuits, pancakes, and pizza dough. It is composed of approximately 89 percent wheat flour, 8 percent cane sugar, one percent each of cream of tartar and sodium bicarbonate, and less than one percent salt. The mix is packed for retail sale in a paper pouch inside a cardboard box, net weight, 500 grams. The mix requires the user to add butter and milk to form a dough for biscuits and pizza, or milk and eggs to make a batter for pancakes.
The applicable subheading for the baking mix will be 1901.20.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for food preparations of flour, groats, meal, starch or malt extract, not containing cocoa…mixes and doughs for the preparation of bakers’ wares of heading 1905…other…other. The rate of duty will be 8.5 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