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NY 845780

CLA-2-19:S:N:N1:228 845780


TARIFF NOS.: 1901.90.3040; 1901.90.9060; 1901.90.9095

Mr. Joseph L. Trulik
C. J. Tower, Inc.
645 Griswold Street
Detroit, MI 48226-4073

RE: The tariff classification of drink mixes and a pudding mix from Canada.

Dear Mr. Trulik:

In your letter dated September 21, 1989, on behalf of Griffiths Laboratories, Ontario, Canada, you requested a tariff classification ruling.

Samples accompanied your letter, were examined and disposed of. Products described as "shake mixes" are powders composed of fructose, skim milk powder (30 percent for the vanilla and strawberry flavored mix, 24 percent for chocolate), corn oil, soy protein isolate, calcium caseinate, flavor, and xanthan gum. The chocolate mix contains 8 percent cocoa. Other ingredients, in trace amounts depending on flavor, are citric acid, maltol, and artificial color. When a pouch (43 grams) of the mix is reconstituted with 3/4 cup of cold water, a potable beverage results.

The vanilla pudding mix is a powder said to consist of starch (55 percent), dextrose, vegetable shortening, carrageenan gum, skim milk powder (4 percent), tetrasodium pyrophosphate, maltodextrine, mono and diglycerides, disodium phosphate, aspartame, salt, flavor, color, and calcium phosphate tribasic. The mix is to be combined with two cups of cold skim milk, beaten, and chilled, to make a pudding.

The applicable subheading for the shake mixes will be 1901.90.3040, Harmonized Tariff Schedule of the United States (HTS), which provides for food preparations of goods of headings 0401 to 0404, not containing cocoa powder or containing cocoa powder in a proportion by weight of less than 10 percent, not elsewhere specified or included...other...articles of milk or cream not specially provided for...other. The duty rate will be 17.5 percent ad valorem. These mixes will also be subject to the quota restrictions of sub- heading 9904.10.60, HTS.
The applicable subheading for the vanilla pudding mix, when put up for retail sale, will be 1901.90.9060, HTS, which provides for food preparations of...starch...not elsewhere specified or included... other. When put up other than for retail sale the pudding mix will be classified in subheading 1901.90.9095, HTS. The rate of duty, in either case, will be 10 percent ad valorem.

Goods classifiable under subheadings 1901.90.3040, 1901.90.9060, and 1901.90.9095, HTS, which have originated in the territory of Canada, will be entitled to a 15.7, 9, and 9 percent ad valorem rate of duty, respectively, under the United States-Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations.

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

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