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NY 807629

March 17, 1995

CLA-2-18:S:N:N7:232 807629


TARIFF NO.: 1806.90.5500; 1806.90.5900

Mr. David Kennedy
John V. Carr & Son, Inc.
560 Delaware Avenue
Buffalo, NY 14202

RE: The tariff classification of dessert bar mixes from Canada.

Dear Mr. Kennedy:

In your letter dated February 27, 1995 you requested a tariff classification ruling on behalf of Robin Hood Multifoods, Inc.

Samples and information were submitted in connection with NY ruling 898155 dated June 8, 1994. The subject merchandise is described as a "dessert bar" mix - vanilla and chocolate, mocha and chocolate, and Irish cream and chocolate - consisting of a retail package containing three sealed pouches. The pouches contain the ingredients necessary to prepare a three-layered dessert product. Two of the pouches contain dry mixes, used to prepare the base layer and filling. The third pouch contains small "chips", to be melted and used as the dessert's topping. The base mix, the largest of the three components (and, after preparation, yielding the dominant layer of the dessert), is composed of sugar, wheat flour, partially hydrogenated vegetable oil, cocoa, chopped walnuts, coconut, salt, monocalcium phosphate, sodium bicarbonate, artificial flavor, fungal amylase and ascorbic acid. The filling mix consists of sugar, corn syrup solids, partially hydrogenated vegetable oil, nonfat dry milk, flavor, color, emulsifiers, carageenan and other ingredients. The dessert is prepared by blending the base mix with melted butter and pressing into a pan, adding butter and water to the filling mix, beating until smooth and creamy and spreading over the base, and spreading the melted topping over the filling. The dessert is not baked, but refrigerated until firm.

The applicable tariff provision for the dessert bar mixes, if imported in quantities that fall within the limits described in additional U.S. note 8 to chapter 17 and entered pursuant to its provisions, will be 1806.90.5500, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for chocolate and other food preparations containing cocoa...other ...other...other...other...articles containing over 10 percent by dry weight of sugar described in additional U.S. note 3 to chapter 17. The general rate of duty will be 6.4 percent ad valorem. If the quantitative limits of additional U.S. note 8 to chapter 17 have been reached, classification is under 1806.90.5900, HTSUSA, dutiable at the rate of 42.7 cents per kilogram plus 6.8 percent ad valorem.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 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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