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NY A80546




March 6, 1996

CLA-2-19:RR:NC:FC:228 A80546

CATEGORY: CLASSIFICATION

TARIFF NO.: 1901.20.6500; 1901.20.7000

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

RE: The tariff classification of cake and brownie mixes from Canada

Dear Mr. Bien:

In your letter dated February 19, 1996 you requested a tariff classification ruling.

Ingredients breakdowns and two samples were submitted with your letter. The samples were examined and disposed of. The sample identified as "Cake Mix - JTM 0127" is a white powder, said to contain 47.2 percent flour, 40 percent granulated sugar, 6.53 percent "Kel Yolk" (dried egg and whey powder), 2.7 percent "Hi-Bake" (a blend of whey and caseinates), 2.18 percent baking powder, 1.09 percent salt, and less than one percent each of sodium propionate and carbo-methyl-cellulose. "Fudge Brownie Mix - AM 0221" is a brown powder consisting of 33.3 percent powdered sugar, 28.45 percent cake flour, 17.45 percent granulated sugar, 7.5 percent shortening, 7.5 percent cocoa, 2.5 percent corn syrup solids, 1.25 percent wheat starch, and less than one percent each of soybean oil, salt, leavening and flavors. Both mixes are described as finished products, requiring only the addition of water and eggs prior to baking. They will be imported in 2000-pound bulk bags and 100-pound paper bags, and will be repackaged, as imported, into retail and food service-size containers.

The applicable subheading for the cake mix and brownie 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 or containing less than 40 percent by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included...mixes and doughs for the preparation of bakers' wares of heading 1905...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 percent at 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 47.3 cents per kilogram plus 9.5 percent ad valorem.

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.

Sincerely,

Roger J. Silvestri
Director

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