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NY J86517

July 11, 2003

CLA-2-19:RR:NC:2:228 J86517


TARIFF NO.: 1901.90.4200, 1901.90.4300

Mr. Bob Forbes
R.O.E. Logistics
474 McGill Street
Suite 300
Montreal, Quebec
Canada H2Y 2H2

RE: The tariff classification of a custard mix from Canada.

Dear Mr. Forbes:

In your letter dated June 17, 2003, on behalf of Barry Callebaut Canada Inc., you requested a tariff classification ruling.

An ingredients breakdown was submitted with your letter. Product number 71053 Carmavanil is described as a white-yellow colored powder consisting of 51 percent sugar, 20.9 percent modified potato starch, 18 percent skimmed milk powder, 3.6 percent vegetable fat, 2.9 percent glucose syrup, 1.5 percent gelling agent, 1.12 milk protein, and less than one percent each of stabilizers, vanilla extract, emulsifiers, and color, put up in bags containing 6 kilograms, net weight. The instant powder is mixed with water to produce a vanilla flavored custard or filling.

The applicable subheading for the 71053 Carmavanil, if imported in quantities that fall within the limits described in additional U.S. note 10 to chapter 4, will be 1901.90.4200, Harmonized Tariff Schedule of the United States (HTS), which provides for food preparations of goods of headings 0401 to 0404, not containing cocoanot elsewhere specified or includedotherother dairy products described in additional U.S. note 1 to chapter 4dairy preparations containing over 10 percent by weight of milk solidsdescribed in additional U.S. note 10 to chapter 4 and entered pursuant to its provisions. The rate of duty will be 16 percent ad valorem. If the quantitative limits of additional U.S. note 10 to chapter 4 have been reached, the product will be classified in subheading 1901.90.4300, HTS, and dutiable at the rate of $1.035 per kilogram plus 13.6 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.


Robert B. Swierupski

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