CLA-2-19:RR:NC:2:228 M86170
Mr. Shachar Gat
Shonfeld’s USA, Inc.
3100 S. Susan Street
Santa Ana, CA 92704
RE: The tariff classification of pancake mix, vanilla syrup, and a pancake mold from China.
Dear Mr. Gat:
In your letter dated August 23, 2006, you requested a tariff classification ruling.
Samples, pictorial literature, and ingredients breakdowns were submitted with your letter. The samples were examined and disposed of. Item no. CCO-220556 is comprised of a pancake mix, vanilla flavored syrup, and a heart-shaped metal pancake mold. The pancake mix consists of 73 percent flour, 15 percent sugar, 6 percent egg powder, and 6 percent baking powder. The vanilla syrup consists of 61 percent sugar, 25.28 percent water, 13 percent fructose corn sweeteners, and less than one percent sodium benzoate, natural flavor, and citric acid. The mix and the syrup are put up for retail sale in 500-ml glass bottles measuring 8 inches tall. According to the component breakdown you provided, the pancake mold is a mild steel. Directions on the packaging instruct the consumer to combine water and the mix to make a batter and to cook on a griddle using the mold to shape the pancakes.
The applicable subheading for the pancake 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 Schedule of the United States (HTSUS), which provides for food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40 percent by weight of cocoa calculated on a totally defatted basis…mixes and doughs for the preparation of bakers’ wares of heading 1905…other…other…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 mix will be classified in subheading 1901.20.7000, HTSUS, and dutiable at the rate of 42.3 cents per kilogram plus 8.5 percent ad valorem. In addition, products classified in subheading 1901.20.7000, HTSUS, will be subject to additional duties based on their value, as described in subheadings 9904.19.11 to 9904.19.18, HTSUS.
The applicable subheading for the vanilla flavored syrup will be 2106.90.9997, HTSUS, which provides for food preparations not elsewhere specified or included… other...other…other…containing sugar derived from sugar cane and/or sugar beets. The rate of duty will be 6.4 percent ad valorem.
The applicable subheading for the pancake mold will be 7323.99.7000, HTSUS, which provides for table, kitchen or other household articles and parts thereof, of iron or steel…other, not coated or plated with precious metal, other, cookingware. The rate of duty will be 5.3 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 telephone number (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,
National Commodity
Specialist Division