United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1996 NY Rulings > NY 814294 - NY 814428 > NY 814294

Previous Ruling Next Ruling
NY 814294

November 14, 1995

CLA-2-19:R:N2:228 814294


TARIFF NO.: 1901.90.2500

Mr. John S. Rode
Rode & Qualey
295 Madison Avenue
New York, NY 10017

RE: The tariff classification of puddings from Canada

Dear Mr. Rode:

In your letter dated August 30, 1995, on behalf of Kraft Foods, Inc., you requested a tariff classification ruling.

Samples, ingredients breakdowns, and a description of the manufacturing process accompanied your letter. The samples were examined and disposed of. The products are refrigerated and shelf-stable ready-to-eat pudding products, put up for sale in foil-sealed plastic cups. Ingredients common to all varieties are water, sucrose syrup, condensed skim milk, starch, salt, flavor and color. Other ingredients, depending on variety, are vegetable oil, tapioca, and cocoa. The puddings are prepared by mixing and homogenizing all ingredients, cooking, cooling, and aseptically packing in four-ounce cups. Examination of the samples found all had thick, creamy consistencies, firm enough to hold a plastic spoon in a vertical position, and, when scooped out of the container, retained their shape on the utensil.

The applicable tariff provision for the puddings will be 1901.90.2500, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), 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...other... puddings ready for immediate consumption without further preparation. The general rate of duty will be free.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Stanley Hopard at 212-466-5760.


Roger J. Silvestri

Previous Ruling Next Ruling

See also: