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NY 887181





July 7, 1993

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 1901.90.3030

Ms. Carol Hagyard
A.N. Deringer, Inc.
1010 Niagara Street
Buffalo, NY 14213

RE: The tariff classification of meal replacement drink mixes from Canada

Dear Ms. Hagyard:

In your letter dated June 9, 1993, on behalf of UFL Foods Inc., Mississauga, Ontario, Canada, you requested a tariff classification ruling.

Ingredients breakdowns and three samples accompanied your letter. The samples were examined and disposed of. The products are powders, put up in sealed, single-serving, foil-lined pouches, used to prepare a nutritionally balanced, liquid meal by mixing the contents of one pouch with eight ounces of water. Tropical Banana flavor consists of non-fat dry milk, fructose, isolated soy protein, calcium caseinate, vegetable shortening, a vitamin and mineral supplement, natural and artificial flavor, xanthan gum, and carrageenan. Swiss Chocolate contains non-fat dry milk, fructose, isolated soy protein, calcium caseinate, cocoa powder, vegetable shortening, a vitamin and mineral supplement, artificial flavor, carrageenan, and xanthan gum. French Vanilla is composed of non-fat dry milk, fructose, isolated soy protein, calcium caseinate, vegetable shortening, a vitamin and mineral supplement, guar gum, and vanilla flavor.

The applicable subheading for the meal replacement drink mixes will be 1901.90.3030, 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...provided for in subheading 9904.10.60. The duty rate will be 17.5 percent ad valorem.

Goods classifiable under subheading 1901.90.3030, HTS, which have originated in the territory of Canada, will be entitled to an 8.7 percent ad valorem rate of duty under the United States-Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations.

The importation of this merchandise may be subject to restrictions imposed by the United States Food and Drug Administration. It is suggested you contact this agency directly for further information.

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

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