CLA-2-19:OT:RR:NC:N2:231
Mr. Çaglar Kublay
Soyyigit Gida San. ve Ticaret A.S
Akçaburgaz Mh 3106SK
Esenyurt, Istanbul 34510
Turkey
RE: The tariff classification of Instant Pudding Powder from Turkey
Dear Mr. Kublay:
In your letter dated January 12, 2021, you requested a tariff classification ruling.
The subject merchandise is Kent® Boringer instant pudding powder in vanilla and chocolate flavors. The product is composed of sugar (63 percent), cornstarch, maltodextrin, stabilizer, salt, thickeners (alginate, xanthan, gum arabic), flavors (chocolate and vanilla) and colorant. The products, which will be filled into boxes with a net weight of 96-grams (vanilla) and 110-grams (chocolate), will be packed 12 pieces per master carton. Kent® Boringer instant pudding powder in vanilla and chocolate flavors will be sold to the Dollar General Corporation.
The applicable subheading for the Instant Pudding Powder (chocolate and vanilla flavors) will be 1901.90.6900, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: “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 10 percent by dry weight of sugar described in additional U.S. note 3 to chapter 17:Described in additional U.S. note 8 to chapter 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 1901.90.7100, HTSUS, which provides for: “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.
Products classified in subheading 1901.90.7100, HTSUS, are also subject to additional safeguard duties based on their value, as described in subheadings 9904.17.49-9904.17.65.
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