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NY J83330

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March 18, 2003

CLA-2-19:RR:NC:2:228 J83330

CATEGORY: CLASSIFICATION

TARIFF NO.: 1901.90.5600; 1901.90.5800

Mr. Brian Kavanaugh
Deringer Logistics Consulting Group
1 Lincoln Blvd.
Rouses Point, NY 12979

RE: The tariff classification of a food ingredient from Canada

Dear Mr. Kavanaugh:

In your letter dated March 5, 2003 on behalf of Tradeco Ltd., Stone Mountain, GA, you requested a tariff classification ruling.

An ingredients breakdown was submitted with your letter. Alba Pastry Cream 160-120 is a powder composed of sugar (over 10 percent), starch, skim milk powder, maltodextrin, whipping agent, whey powder, vanilla flavor and yellow color. The product contains less than 5.5 percent butterfat, and less than 16 percent milk solids. When mixed with water, an “instant custard” is prepared. Alba Pastry Cream 160-120 will be imported in bulk containers for institutional use.

The applicable subheading for the Alba Pastry Cream 160-120, 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, groats, meal, starch or malt extract, not containing cocoanot elsewhere specified or includedotherotherarticles 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 23.7 cents per kilogram plus 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 646-733-3029.

Sincerely,

Robert B. Swierupski
Director,

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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