CLA-2-19:OT:RR:NC:N2:228
Mr. Martin John Sveum
FedEx Trade Networks Transportation and Brokerage
3813 – 4th Street NE
Great Falls, MT 59404
RE: The tariff classification of a muffin mix, cookie mix, and pancake mix from Canada
Dear Mr. Sveum:
In your letters dated July 30, 2009, and September 25, 2009, on behalf of FarmPure Foods, Canada, you requested a tariff classification ruling.
Lists of ingredients accompanied your first letter. Ingredients breakdowns, package information, and preparation instructions were submitted with your second letter. Grandma’s Oatmeal Cookie Mix consists of quick oats, oat flour, sugar (over 10 percent, by dry weight), baking soda, citric acid, and xanthan gum. The Decadent Chocolate Muffin Mix contains oat flour, xanthan gum, cinnamon, baking powder, baking soda, cloves, salt, sugar (over 10 percent, by dry weight), and cocoa powder. The Whole Oat Pancake Mix is made from oat flour, sugar (less than 10 percent, by dry weight), baking soda, and salt. To make the finished products, the cookie, muffin, or pancake mixes are combined with egg, corn syrup, butter, or buttermilk, before baking or frying.
The applicable subheading for the muffin mix and the cookie 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, not elsewhere specified or included…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 products 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.
The applicable subheading for the pancake mix will be 1901.20.8000, 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, not elsewhere specified or included…mixes and doughs for the preparation of bakers’ wares of heading 1905…other…other…other… other. The rate of duty will be 8.5 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 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