CLA-2-19:RR:NC:2:228 B86878
Mr. William A. Guerin
A.N. Deringer, Inc.
173 West Service Road
Champlain, NY 12919
RE: The tariff classification of muffin mixes from Canada
Dear Mr. Guerin:
In your letter dated June 24, 1997, on behalf of E.D. Foods Ltd., Pointe Claire, PQ, Canada, you requested a tariff classification ruling.
Ingredients breakdowns for four muffin mixes were submitted with your letter. All are composed of whole wheat flour, wheat flour, sugar (over 10 percent, by dry weight), hydrogenated vegetable oil, modified milk ingredients, baking powder, baking soda, salt, and flavors. In addition, product no. 19-5257, Maple Walnut, contains maple flavored flakes, walnuts, oat bran, and caramel, product no. 19-5260, Chocolate Pecan, contains chocolate, pecans, and wheat bran, product no. 19-5258, Chocolate Raspberry, contains chocolate, freeze dried raspberries, and dehydrated lemon juice, and product no. 19-5256. Raspberry, contains freeze dried raspberries and dehydrated lemon juice. All mixes are packed in two-pound cartons, and require the addition of water and eggs prior to baking.
The applicable subheading for these muffin 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 (HTS), which provides for food preparations of flour, 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...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 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