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NY 861966

Apr 11, 1991



TARIFF NO.: 1701.91.4000; 1901.20.0043; 2106.90.6097

Mr. Ernest Ferrante
Kuehne & Nagel
10 Exchange Place
Jersey City, NJ 07302

RE: The tariff classification of a cake mix and food flavorings from Germany

Dear Mr. Ferrante:

In your letter dated April 1, 1991, on behalf of Dohler Patisserie, Inc., New Brunswick, NJ, you requested a tariff classification ruling.
Samples and descriptive literature accompanied your letter. The samples were examined and disposed of. No. 3853 Sponge Mix, is a white powder for making sponge cake products. The product is composed of 53 percent wheat flour, 40 percent sucrose, 3 percent acetic and lactic esters of mono and diglycerides of fatty acids, 2.8 percent disodium hydrogencarbonate and disodium phosphate, one percent natural and artificial flavors, and .2 percent salt. The mix requires only the addition of eggs and water to produce a cake batter, and will be imported in 15 kilogram sacks. No. 1363 Vani Star is a speckled yellow powder composed of 87 percent sucrose, 7 percent vanilla extract with seeds, 5 percent glucose syrup, and one percent xanthan gum. Vani Star will be packed in one-kilogram plastic canisters or 20 kilogram plastic buckets, and used to provide vanilla flavor to ice creams and pastry products. No. 2024 Passion Fruit Compound is a viscous liquid used to flavor creams, mousses, frozen desserts, fondants and confectionery fillings. The compound is made from 52 percent sucrose, 47 percent passion fruit juice concentrate, 3 percent natural flavors, and 2 percent citric acid, and will be put up in one-kilogram canisters.

The applicable subheading for the Vani Star, in one kilogram canisters, will be 1701.91.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for cane or beet sugar and chemically pure sucrose, in solid form...other...containing added flavoring or coloring matter...containing added flavoring matter whether or not containing added coloring. The rate of duty will be 6 percent ad valorem.
The applicable subheading for the sponge mix will be 1901.20.0043, 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...provided for in subheading 9904.60.40...in dry form. The rate of duty will be 10 percent ad valorem.

The applicable subheading for the passion fruit compound will be 2106.90.6097, HTS, which provides for food preparations not elsewhere specified or included...other...other...containing sugar derived from sugar cane and/or sugar beets. The rate of duty will be 10 percent ad valorem.

Your letter does not provide enough information for us to give a classification ruling for the Vani Star in 20 kilogram containers, and for No. 3046 Amarena Cherries. Your request for a classification ruling should include a sample of the cherry product, and information concerning how the Vani Star is marketed. Specifically, to what type of purchaser is the 20 kilogram bucket of Vani Star sold? Pastry and/or ice cream manufacturers? Bakeries, hotels, restaurants, etc.?

A tariff classification ruling for No. 1800 Mauritius Vanilla was issued to you on August 1, 1990, file NY 852866.

The product labels are being returned, as requested.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Jean F. Maguire
Area Director

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