CLA-2-19:RR:NC:2:228 B81924
Ms. Darlene DiBernardo
Livingston International, Inc.
100 Walnut Street
P.O. Box 2850
Champlain, NY 12919
RE: The tariff classification of a baking mix from Canada
Dear Ms. DiBernardo:
In your letter dated December 10, 1996, on behalf of International Multifoods Corporation, Burlington, Ontario, Canada, you requested a tariff classification ruling. Your letter was received by this office on February 7, 1997.
An ingredients breakdown accompanied your letter. "Creme Cake 416" is described as a dry cake mix, composed of 44 percent sucrose, 43.5 percent flour, 4.9 percent food starch, 2 percent shortening, one percent each of oil, emulsifier, salt and leavening agents, and less than one percent each of non-fat dry milk, flavor, sodium caseinate, and gums. The mix is complete, requiring only the addition of water and eggs or an egg substitute, to produce a batter. It will be used to make muffins.
The applicable subheading for this product, 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 (HTS), which provides for food preparations of flour, meal starch or malt extract..., 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 product will be classified in subheading 1901.20.7000, HTS, and dutiable at the rate of 46 cents per kilogram, plus 9.2 percent ad valorem.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 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 212-466-5760.
Sincerely,
Gwenn Klein Kirschner
Chief, Special Products Branch
National Commodity
Specialist Division