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NY 886732

June 23, 1993



TARIFF NO.: 1905.30.0040

Ms. Sandra B. Wilks
Tower Group International, Inc.
6730 Middlebelt Road
Romulus, MI 48174-2039

RE: The tariff classification of bakers' supplies from Canada

Dear Ms. Wilks:

In your letter dated May 21, 1993, on behalf of S. Gumpert Co. of Canada Ltd., you requested a tariff classification ruling.

Ingredients breakdowns for five products were submitted. Cinnamon Flavoured Biskrunch Topping is composed of 52.5 percent wheat flour, 28.6 percent sugar, 7.4 percent invert sugar, 7.1 percent vegetable oil shortening, 1.6 percent water, and less than one percent each of baking powder, spice, sorbitan monostearate, polysorbate 60, propylene glycol, sodium propionate, natural flavor, and natural color. This product is made by combining all ingredients, baking, and grinding to small particle size. It will be imported in poly-lined corrugated cartons, and used as a topping on cakes and pies, and as a coating on ice-cream bars.

The applicable subheading for this product will be 1905.30.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for bread, pastry, cakes, biscuits and other bakers' wares...sweet biscuits...other. The duty rate will be free.

Your inquiry does not provide enough information for us to give a classification ruling on Ready To Use Chocolate Icing, Wondafuj Chocolate Flavoured Icing Base, and Deluxe Fuj Chocolate Flavoured Icing Base. Your request for a classification ruling should include, for all three items, the packing weight. In addition, for the two icing bases, provide the percentage, by weight, of the non-fat cocoa solids.

The question of classification for the Butterscotch Fuj Icing Base is being referred to the Office of Regulations and Rulings, U.S. Customs Service Headquarters, 1301 Constitution Avenue, N.W., Washington D.C. 20229. A ruling will be issued to you from that office.

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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