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 > 1998 NY Rulings > NY D84115 - NY D84171 > NY D84117

Previous Ruling Next Ruling
NY D84117

---

November 6, 1998

CLA-2-19:RR:NC:2:228 D84117

CATEGORY: CLASSIFICATION

TARIFF NO.: 1901.90.5600; 1901.90.5800

Mr. Mike Leahy
A.N. Deringer, Inc.
173 West Service Road
Champlain, NY 12919

RE: The tariff classification of dessert powders from Hong Kong

Dear Mr. Leahy:

In your letters dated July 15, 1998 and October 20, 1998, on behalf of Best Foods Canada, Inc., Lachine, Quebec, Canada, you requested a tariff classification ruling.

Samples were submitted with your first letter and ingredients breakdowns accompanied your October letter. The samples were examined and disposed of. Torto-brand "instant paste-powders" are goods which, when mixed with boiling water, create a sweet, flavored, dessert product. Black Sesame Dessert consists of approximately 55 percent sugar, 29 percent black sesame, 15 percent starch, and less than one percent each of dextrose and peanut. Peanut Dessert contains 54 percent sugar, 29 percent peanut, 15 percent starch, and one percent dextrose. Walnut Dessert is 55 percent sugar, 19 percent walnut, 15 percent starch, 10 percent peanut, and one percent dextrose. Almond Dessert is composed of 54 percent sugar, 29 percent almond, 15 percent starch, one percent dextrose, and less than one percent peanut. The powders are packed in sealed pouches, four pouches in a cardboard box, with a net weight of 7 ounces (200 grams).

The applicable subheading for these dessert powders, if imported in quantities that fall within the limits described in additional U.S. note 8 to chapter 17, will be 1901.90.5600 Harmonized Tariff Schedules of the United States (HTS), which provides for food preparations of flour, meal, starch or malt extract...other...other..articles containing over 10 percent by dry weight of sugar described in additional U.S. note 3 to chapter 17...described in additional U.S. note 8 to chapter 17 and entered pursuant to its provisions. The rate of duty will be 10 percent ad valorem. If the quantitative limits of additional U.S. note 8 to chapter 17 have been reached, the product will be classified in subheading 1901.90.5800, HTS, and dutiable at the rate of 25.1 cents per kilogram, plus 9 percent ad valorem. In addition, products classified in subheading 1901.90.5800, HTS, will be subject to additional duties based on their value, as described in subheadings 9904.17.49 to 9904.17.56, HTS.

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.

Sincerely,

Robert B. Swierupski
Director,

Previous Ruling Next Ruling

See also:

• Tariff No.: 1901.90.56 - Food preps of flour, etc., nesoi, o/10% by dry wt of sugar, described in add. US note 3 to chap. 17: subj. to add US note 8 to Ch.17
• Tariff No.: 1901.90.58 - Food preps of flour, etc., nesoi, o/10% by dry wt of sugar, described in add. US note 3 to chap. 17: not subj. to add US note 8 to Ch.17
• Tariff No.: 9904.17.49 - Articles w/ov 10% dry wt. sugars, in 1701.91.58, 1704.90.78, 1806.20.77 etc, entered value safe. pd., under $0.05/kg
• Tariff No.: 9904.17.56 - Articles w/ov 10% dry wt. sugars, in 1701.91.58, 1704.90.78, 1806.20.77 etc, entered value safe. pd., $0.35/kg or more