CLA-2-19:OT:RR:NC:N2:231

Mr. Çaglar Kublay
Kent Boringer Dis. Tic. Ltd. Sti.
Akcaburgaz Mah. 3106
Sok. No: 3, 34522E
Esenyurt, Istanbul 34510
Turkey

RE: The tariff classification of Instant Pudding Powder from Turkey

Dear Mr. Kublay:

In your letter dated November 3, 2020, you requested a tariff classification ruling.

The two products under review are “Instant Puding Cocoa” and “Instant Puding Vanilla.” The first item is composed of sugar (72.2 percent), starch (potato, corn), maltodextrin, stabilizer, cocoa, salt, flavor, colorant, alginate, xanthan, and gum arabic (thickeners). The second item is composed of sugar (78 percent), starch (potato, corn), stabilizer, salt, flavor, colorant, alginate, xanthan, and gum arabic (thickeners). The products, which will imported in boxes with a net weight of 110 grams, will be packed 12 units per carton.

The applicable subheading for the Instant Pudding Powder (cocoa and vanilla flavors), if entered while the tariff-rate quota is open, will be 1901.90.6700, 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; food preparations of goods of headings 0401 to 0404, not containing cocoa or containing less than 5 percent by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included: Other: Other: Other: Articles containing over 65 percent by dry weight of sugar described in additional U.S. note 2 to chapter 17:Described in additional U.S. note 7 to chapter 17 and entered pursuant to its provisions.” The rate of duty will be 10 percent ad valorem.

The applicable subheading for the above-described products, if entered after the quantitative limit of the aforementioned tariff-rate quota has been exceeded, will be 1901.90.6800, 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; food preparations of goods of headings 0401 to 0404, not containing cocoa or containing less than 5 percent by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included: Other: Other: Other: Other.” The duty rate is will be 23.7 cents per kilograms plus 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 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 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).

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