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NY 807224

CLA-2-19:S:N:N7:228 807224


TARIFF NO.: 1901.20.6500, 1901.20.7000

Mr. Peter Enke
Oetker Ltd.
2229 Drew Road
Mississauga, Ont. Canada L5S 1E5

RE: The tariff classification of cake mix from Canada.

Dear Mr. Enke:

In your letters dated January 20, 1995 and February 16, 1995, you requested a tariff classification ruling.

An ingredient breakdown for "Oetker" brand marble cake mix was submitted with your second letter. The item contains a packet of cake mix and a packet of cocoa mix. The cake mix consists of wheat flour (57%), cane sugar (39%) and less than one percent each of the following: lactylated mono and diglycerides, polyglycerol esters of fatty acids, soya protein concentrate, dried glucose syrup, disodium phosphate, sodium acid pyrophosphate, sodium bicarbonate, salt, artificial flavor and hydroxypropyl-methyl cellulose. The cocoa mix consists of cane sugar (50%) and cocoa (50%). Preparation by the consumer involves the addition of butter or margarine, milk and eggs prior to baking. The product will be put up for retail sale in boxes containing 14.1 oz. net weight.

The applicable subheading for the marble cake mix, 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 powder or containing cocoa powder in a proportion by weight of less than 50 percent, 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% 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 48.6 cents per kilogram plus 9.8% ad valorem.

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
New York Seaport

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