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NY 845782

CLA-2-19:S:N:N1:228 845782


TARIFF NO.: 1901.90.8070

Ms. Dody Trombley
F. W. Myers & Co., Inc.
West Service Road at I-87, P.O. Box 188
Champlain, NY 12919

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

Dear Ms. Trombley:

In your letter dated September 22, 1989, on behalf of E.D. Foods, Ltd., you requested a tariff classification ruling.

Samples and ingredients breakdowns for both products, and descriptive literature for the pudding mix, accompanied your letter. The samples were examined and disposed of. The pudding and pie filling mix is a white powder composed of approximately 64 percent cornstarch, 23 percent sugar, 5.25 percent skim milk powder, 5 percent citric acid, 1.75 percent salt, and less than one percent each of flavor and color. It will be packed in a cylindrical container holding 454 grams, net weight. To make a pudding, water, sugar, and eggs must be added, and the resulting mixture cooked until thickened.

The applicable subheading for the the pudding mix will be 1901.90.8070, Harmonized Tariff Schedule of the United States (HTS), which provides for food preparations of flour, meal, starch or malt extract, not containing cocoa powder...other...subject to quotas established pursuant to section 22 of the Agricultural Adjustment Act, as amended...provided for in subheading 9904.60.60. The duty rate will be 10 percent ad valorem.

Goods classifiable under subheading 1901.90.8070, HTS, which have originated in the territory of Canada, will be entitled to a 9 percent ad valorem rate of duty under the United States-Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations. Your inquiry does not provide enough information for us to give a classification ruling on the popover mix. Your request for a classification ruling should include information concerning how this product will be used (i.e., preparation instructions), and a description of how it will be packed, when imported into the United States.

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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