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NY 885031

May 13, 1993



TARIFF NO.: 1901.90.8040

Mr. Christopher A. Melling
Q.C. Packaging Inc.
5580 Timberlea Blvd.
Mississauga, Ontario Canada L4W 4M6

RE: The tariff classification of ice cream mixes from Canada

Dear Mr. Melling:

In your letter dated April 13, 1993, you requested a tariff classification ruling.

Ingredients breakdowns for three products, and two samples, accompanied your letter. The samples were examined and disposed of. The products are powders, put up in plastic-lined paper bags, sold to dairy outlets, who will mix the powder with water and place it into an ice cream freezing machine, to prepare soft-serve ice cream desserts. One mix will be composed of approximately 50 percent sucrose, 45 percent whey, 2 percent malic acid, 1 percent citric acid, and less than one percent each of flavors and thickeners. The ingredients of the second product are approximately 56 percent fructose, 36 percent whey, 5 percent maltodextrin, 1 percent whey protein concentrate, and the remaining ingredients a variety of thickeners and flavors. The third formula is said to be approximately 65 percent fructose, 23 percent whey, 9 percent cocoa powder, with the balance thickeners, flavors, and sweeteners.

The applicable subheading for all three ice cream mixes will be 1901.90.8040, 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...other...subject to quotas established pursuant to section 22 of the Agricultural Adjustment Act, as amended...provided for in subheading 9904.10.75. The duty rate will be 10 percent ad valorem.

Goods classifiable under subheading 1901.90.8040, HTS, which have originated in the territory of Canada, will be entitled to a 5 percent ad valorem rate of duty under the United States-Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations.

At this time, there is no quota quantity allocation for subheading 9904.10.75, HTS. Accordingly, the merchandise will not be permitted to enter the commerce of the United States.

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


Jean F. Maguire
Area Director

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