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NY 814995

October 11, 1995

CLA-2-19:R:N2:228 814995


TARIFF NO.: 1901.90.5600; 1901.90.5800

Ms. Pearl Szewczyk
Ameri-Can Customhouse Brokers, Inc.
15 Lawrence Bell Drive
Amherst, NY 14221

RE: The tariff classification of dessert kits from Canada

Dear Ms. Szewczyk:

In your letter dated September 14, 1995, on behalf of Lindsey Foods, Scarborough, Ontario, Canada, you requested a tariff classification ruling.

A sample, submitted with your letter, was examined and disposed of. Linsey's Apple Crumble Kit consists of separate packets of crumble topping blend, butter flavor blend, and raisins, packaged together in a cardboard box, for retail sale. The crumble topping blend consists of brown sugar, wheat flour, instant rolled oats, sugar, spice, and canola oil. The sugar content of this blend is approximately 48 percent. The butter flavor blend is composed of partially hydrogenated soybean oil, salt, flavor, lecithin, and beta carotene. According to package instructions, the user must mix the topping blend with the flavor blend, sprinkle this mixture and the raisins on top of sliced apples in a baking dish, and bake.

The applicable subheading for the apple crumble dessert kit, if imported in quantities that fall within the limits described in additional U.S. note 8 to chapter 17, will be 1901.90.5600 Harmonized Tariff Schedules of the United States (HTS), which provides for food preparations of flour, meal, starch or malt extract...other...other...articles containing over 10 percent by dry weight of sugar described in additional U.S. note 3 to chapter 17...described in additional U.S. note 8 to chapter 17 and entered pursuant to its provisions. The rate of duty will be 10 percent ad valorem. If the quantitative limits of additional U.S. note 8 to chapter 17 have been reached, the product will be classified in subheading 1901.90.5800, HTS, and dutiable at the rate of 27.2 cents per kilogram plus 9.8 percent ad valorem.

Your inquiry does not provide enough information for us to give a classification ruling on the banana cream pie kit. Your request for a classification ruling should include a complete ingredients breakdown, by weight. In addition, for the graham crumb mix, provide a complete description of the manufacturing process.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 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

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