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NY 891450

January 1, 1994



TARIFF NO.: 1901.90.3030

Mr. Clark D. Bien
Total Foods Corporation
6018 West Maple Road, Suite 888
West Bloomfield, MI 48322

RE: The tariff classification of cake mix bases from Canada

Dear Mr. Bien:

In your letter dated October 15, 1993, you requested a tariff classification ruling.

Samples and ingredients breakdowns for two products accompanied your letter. The samples were forwarded to the U.S. Customs laboratory for analysis. Both products are white powders, imported in bulk containers, to be used as ingredients in the manufacture of complete cake mixes. Your letter states the composition of Cake Mix Base 1 is 65 percent sugar, 16 percent skim milk powder, and 19 percent salt. Laboratory analysis of this sample found it to contain 58.5 percent sugar and 17.6 percent non- fat milk solids. Cake Mix Base 2 is said to contain 65 percent sugar, 16 percent skim milk powder, 3 percent salt, and 16 percent flour. Analysis of this sample found 62.2 percent sugar and 15.3 percent non-fat milk solids.

The applicable subheading for the cake mix bases will be 1901.90.3030, Harmonized Tariff Schedule of the United States (HTS), which provides for food preparations of goods of headings 0401 to 0404...not elsewhere specified or included...other...articles of milk or cream not specially provided for...provided for in subheading 9904.10.60. The rate of duty will be 17.5 percent ad valorem.

Goods classifiable under subheading 1901.90.3030, HTS, which have originated in the territory of Canada, and are imported on or prior to December 31, 1993, will be entitled to an 8.7 percent ad valorem rate of duty under the United States-Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations. Effective January 1, 1994, with the implementation of the North American Free Trade Agreement (NAFTA), preferential tariff treatment for goods under the FTA will be discontinued.

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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