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NY G86010

January 18, 2001

CLA-2-19:RR:NC:2:228 G86010


TARIFF NO.: 1901.20.8000

Mr. Karl F. Krueger
Danzas AEI customs Brokerage Services
29200 Northwestern Highway
Southfield, MI 48034

RE: The tariff classification of a cookie kit from Canada.

Dear Mr. Krueger:

In your letter dated December 13, 2000, on behalf of Multifoods, Inc., Ontario, Canada, you requested a tariff classification ruling.

Pictorial literature was submitted with your letter. Mrs. Fields Holiday Cookie Kit is a retail-packed product containing all the materials needed to make and decorate holiday cookies. The kit contains three sheets of uncooked, frozen, ready-to-use cookie dough measuring 10" x 10" x 1/4", and a "Deco Kit" consisting of three plastic or tin cookie cutters, three one-ounce pouches containing red, green, and rainbow sprinkles, and one 8-oz pouch of dry icing mix. The cookie dough is made from flour, partially hydrogenated vegetable shortening, sugar (over 10 percent), eggs, baking soda, sodium acid pyrophosphate, salt and natural flavor. The sprinkles consist of sugar, coloring, carnuba wax, cornstarch, and confectioner's glaze. The icing mix consists of sugar, water, corn syrup, vegetable oil, corn starch, titanium dioxide, potassium sorbate, agar, lecithin, locust bean gum, citric acid, natural and artificial flavor, mono and diglycerides. The "Deco Kit" is shrink wrapped onto a cardboard card and inserted into the outer box containing the cookie dough.

The applicable subheading for the Mrs. Fields Holiday Cookie Kit 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 cocoamixes and doughs for the preparation of bakers' wares of heading 1905other other. The rate of duty will be 8.5 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 212-637-7065.


Robert B. Swierupski

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