CLA-2-19:OT:RR:NC:N2:231
Mr. Çaglar Aktas
Synctrans International
1750 E Golf Road
Suite No. 388
Schaumburg, IL 60173
RE: The tariff classification Instant Pudding Powder Mix from Lebanon
Dear Mr. Aktas:
In your letter dated December 7, 2020, you requested a tariff classification ruling on behalf of Ziyad Brothers Importing (Cicero, IL).
The subject merchandise is Ziyad® brand Premium Sahlab Middle Eastern Pudding Instant Powder Mix that will be used to prepare dessert pudding. The product is composed of sugar (65 percent) cornstarch, guar gum, vanilla extract and natural flavors. The product, which will be packed in boxes with a net weight of 200-grams and packed 12 boxes per master carton, will be sold to ethnic food markets.
In your letter, you suggest classification of the product under subheading 1905.90.1050 which provides for “Bread, pastry, cakes, biscuits and other bakers' wares, whether or not containing cocoa …:Other: Bread, pastry, cakes, biscuits and similar sweet baked products … whether or not containing chocolate, fruit, nuts or confectionery: Other: Pastries, cakes and similar sweet baked products.” We disagree. The merchandise at issue is not a fully baked article that would be considered a Bakers’ confectionery, also called flour confections, which includes principally sweet pastries, cakes, and similar baked goods etc.
The applicable subheading for the Instant Pudding Powder Mix, 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 product, 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