CLA-2-19:OT:RR:NC:N2:231
Ms. Diane Richter-Gregory
World Finer Foods Inc.
1455 Broad Street
Bloomfield, NJ 07003
RE: The tariff classification of Baking Mixes from Luxembourg
Dear Ms. Richter-Gregory:
In your letter dated February 21, 2019, you requested a tariff classification ruling. You provided samples and an ingredient breakdown in percentage by weight for each product. The examined samples will be retained by our office.
The subject merchandise is four varieties of the Farin’ Up brand of baking mixes as follows:
Cookie Mix is composed of wheat flour, brown sugar, chocolate chips (sugar, cocoa paste, cocoa butter, emulsifier: soy lecithin), oat flour, oat flakes, powdered hen’s egg yolk, raising agents (disodium diphosphate, sodium hydrogen carbonate), malt extract, powdered hen’s egg whites, and natural flavors. The product contains 30 percent sugar and 70-80 percent butterfat powder.
French Crepe Mix is composed of wheat flour, whole egg powder, sugar, butter powder, cornstarch, emulsifiers (lactic acid esters of mono-and diglycerides of fatty acids, propane-1, 2 diol esters of fatty acids), salt, and natural flavors. You state that for this specific item the ingredients are sifted prior to placement in the pouch. The product contains 10 percent sugar and 5 percent butterfat.
Brownie Mix is composed of sugar, wheat flour, chocolate powder (sugar, cocoa paste, and low-fat cocoa powder), low-fat cocoa powder, powdered hen’s egg whites, powdered hen’s egg yolks, and salt. You state that for this specific item, roasted hazelnuts are ground then mixed with the listed ingredients prior to placement in the pouch. The product contains 55 percent sugar.
Pancake Mix is composed of wheat flour, sugar, whole egg powder, butter powder, raising agents (disodium diphosphate, sodium hydrogen carbonate), emulsifiers (lactic acid esters of mono-and diglycerides of fatty acids, propane-1,2 diol esters of fatty acids), and salt. The product contains 10.5 percent sugar and 6 percent butterfat.
Each of the above-described varieties of baking mixes are packed for retail sale in sealed, plastic film pouches with a twist-off plastic cap/spout, containing 21.16 ounces (600 grams), net weight. The products, which will be sold to wholesale distributors, will be packed 10 pouches per carton. In order to realize fully baked products, the consumer is advised of additional ingredients, which can be combined with the contents of the pouches and baked per recommended instructions.
The applicable subheading for the varieties of Farin’ Up Baking Mixes, 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…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 general 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 varieties of Farin’ Up Baking Mixes will be classified in subheading 1901.20.7000, HTSUS, and dutiable at the general 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 - 9904.19.19, HTSUS.
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 the World Wide Web at https://hts.usitc.gov/current.
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 the 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 Ekeng Manczuk at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division