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NY B84437

May 7, 1997

CLA-2-19:RR:NC:2:228 B84437


TARIFF NO.: 1901.20.8000

Ms. Melanie Herrera
The Pillsbury Company
200 South Sixth Street
Minneapolis, MN 55402

RE: The tariff classification of muffin batter from Canada.

Dear Ms. Herrera:

In your letter dated April 15, 1997, you requested a tariff classification ruling.

The sample submitted with your letter was examined and disposed of. The product is a complete muffin batter composed of between 20-30 percent flour, 15-25 percent sugar, 10-20 percent water, 5-20 percent soybean oil, 5-10 percent high fructose corn syrup, 2-5 percent whole egg solids, 1-3 percent starch, 1-2 percent emulsifiers, 0.5-1 percent whey solids, and less than one percent each of gluten, salt, baking powder, flavors, potassium sorbate, citric acid/calcium acetate, and xanthan/guar gums. Additionally, depending upon flavor, the product may contain between 5-10 percent artificial blueberry or apple bits, banana puree or walnuts. The batter will be put up for retail sale in 16 ounce plastic containers with snap-on lids.

The applicable subheading for the muffin batter will be 1901.20.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for food preparations of flour, meal, starch or malt extract, not containing cocoa, not elsewhere specified or included...mixes and doughs for the preparation of bakers' wares of heading 1905...other...other...other. The rate of duty will be 9.2 percent ad valorem.

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

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Stanley Hopard at 212-466-5760.


Gwenn Klein Kirschner
Chief, Special Products Branch

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