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 > 1997 NY Rulings > NY 893952 - NY 894061 > NY 894059

Previous Ruling Next Ruling
NY 894059





January 31, 1994

CLA-2-19:S:N:N7:228 894059

CATEGORY: CLASSIFICATION

TARIFF NO.: 1901.20.9085; 2106.90.2090; 2106.90.6999

Mr. Werner Rees
Rees Import, Inc.
P.O. Box 98
Richmond Hill, NY 11418-3217

RE: The tariff classification of bakers' supplies from Germany

Dear Mr. Rees:

In your letter dated January 10, 1994, you requested a tariff classification ruling.

Ingredients breakdowns and illustrative literature for four products were submitted. All are dry mixes, used by bakers and pastry chefs as ingredients in a variety of dietetic bakers' wares. Product No. 10342, Diabella Short Pastry Mix, is composed of 41.5 percent wheat flour, 35.4 percent vegetable fat powder, 17.9 percent sorbitol powder, 2.4 percent wheat starch powder, and a total of 2.8 percent emulsifiers, baking powder, salt, sodium cyclamate, sodium, saccharine, and vanillin. This mix is packed in 11-pound boxes, and requires only the addition of water and eggs to make a dough ready for baking. Product No. 10310, Diabella Cream Neutral in Taste Mix, is a cream stabilizer consisting of 78.3 percent fructose, 21.6 percent gelatin, and .1 percent vanillin. Product No. 10313, Diabella Lemon Cream Mix, contains 78.4 percent fructose, 13.9 percent lemon juice powder, 5.4 percent gelatin, and a total of 2.3 percent starch, salt, and sodium cyclamate. Product No. 10314, Diabella Strawberry Cream Mix, is a blend of 63 percent fructose, 21.8 percent sorbitol, 5.7 percent freeze-dried strawberries, 4.3 percent gelatine, and a total of 5.2 percent flavors, acidity agent, and color. The cream mixes are packed in 5.5-pound boxes, and, after the addition of water and cream, yield a product used as a cake filling or garnish.

The applicable subheading for product No. 10342, Diabella Short Pastry Mix, will be 1901.20.9085, Harmonized Tariff Schedule of the United States (HTS), which provides for food preparations of flour, meal, starch or malt extract...mixes and doughs for the preparation of bakers' wares of heading 1905...other...other...in dry form. The rate of duty will be 10 percent ad valorem.

The applicable subheading for product No. 10310, Diabella Cream Neutral in Taste Mix, will be 2106.90.2090, HTS, which provides for food preparations not elsewhere specified or included...other...of gelatin... other...other. The rate of duty will be 6 percent ad valorem.

The applicable subheading for product No. 10313, Diabella Lemon Cream Mix, and No. 10314, Diabella Strawberry Cream Mix, will be 2106.90.6999, HTS, which provides for food preparations not elsewhere specified or included...other...other...other. The rate of duty will be 10 percent ad valorem.

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.

Sincerely,

Jean F. Maguire
Area Director

Previous Ruling Next Ruling