CLA-2-11:RR:NC:2:228 D82462
Mr. Ziv Alcalay
New England Flour, Corp.
551 NW 77th St., Suite 206
Boca Raton, FL 33487
RE: The tariff classification of food ingredients from Germany.
Dear Mr. Alcalay:
In your letter dated September 1, 1998, and September 9,
1998, you requested a tariff classification ruling.
Illustrative and descriptive literature were submitted with
your letter. EMCEflor HP is made from wheat kernels that have
been milled and separated into flours consisting of high or low
protein concentration. EMCEplus P is made from approximately 32
percent sifted wheat flour, 8 percent soybean flour, 36 percent
wheat gluten, 12 soybean lecithin, 3 soybean oil. The products
are used as ingredients to strengthen doughs and to improve the
texture of finished products.
The applicable subheading for the EMCEflor HP will be
1101.00.0090, Harmonized Tariff Schedule of the United States
(HTS), which provides for wheat or meslin flour...other. The
rate of duty will be 0.8 cents per kilogram.
The applicable subheading for the EMCEplus P will be
1901.90.9095 Harmonized Tariff Schedule of the United States
(HTS), which provides for food preparations of flour, meal,
starch or malt extract, not elsewhere specified or included
...other...other...other. The rate of duty will be 7.6 percent
ad valorem.
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 Stanley
Hopard at 212-466-5760.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division