CLA-2-19:RR:NC:2:228 E86762
Mr. Stephen De Castro
All-Ways Forwarding International, Inc.
Hemisphere Center
570 U.S. Rt. 1-9 South
Newark, NJ 07114
RE: The tariff classification of bread mixes from Ireland
Dear Mr. DeCastro:
In your letters dated July 8, 1999 and September 1, 1999, on behalf of World Finer Foods, Inc., you requested a tariff classification ruling.
Three samples were submitted with your first letter, and ingredients breakdowns accompanied your September correspondence. The samples were examined and disposed of. McCann’s Quick Bread mixes are complete, ready-to-use dry mixes, that only require the addition of water to make a bread dough. Irish Brown Bread mix contains approximately 68 percent whole wheat flour, 10 percent oats, 8 percent sugar, 6 percent whey powder, 5 percent baking powder, two percent wheat germ, and one percent salt. Cinnamon and Raisin Bread mix consists of approximately 73 percent wheat flour, 12 percent raisins, 8 percent sugar, 3 percent baking powder, 2 percent each of salt and cinnamon, and less than one percent spices. Five Grain Bread mix is composed of approximately 74 percent wheat flour, 5 percent each of malted wheat, flax seed, and sunflower seeds, 3 percent millet, 3 percent baking powder, 2 percent sesame seeds, 2 percent sugar, and 2 percent salt. The mixes are packed for retail sale in paper sacks containing one pound (454 grams), net weight
The applicable subheading for these three bread mixes 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…mixes and doughs for the preparation of bakers’ wares of heading 1905…other…other…other. The rate of duty will be 8.8 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.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division