CLA-2-19:OT:RR:NC:N2:231

Mr. Çaglar Kablau
Kent Boringer
Akcaburgaz Mah 3106
Sok No. 3
Esenyurt, Istanbul 34510
Turkey

RE: The tariff classification of Corn Muffin Mix from Turkey

Dear Mr. Kablau:

In your letter dated October 22, 2020, you requested a tariff classification ruling.

The subject merchandise is Corn Muffin Mix composed of wheat flour, corn flour, sugar (23 percent), vegetable fat powder, emulsifier, sodium acid pyrophosphate, sodium bicarbonate, starch and salt. The product will be packed in boxes with a net weight of 240-gram.

The applicable subheading for the Corn Muffin Mix, if imported in quantities that fall within the limits described in additional U.S. note 3 to chapter 19, will be 1901.20.6500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: “Food preparations of flour, groats, meal, starch or malt extract, not containing cocoa, or containing less than 40 percent by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included: Mixes and doughs for the preparation of bakers’ wares of heading 1905: Other: Other: Other: Mixes and doughs described in additional U.S. note 1 to chapter 19: Described in additional U.S. note 3 to this chapter 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 3 to chapter 19 have been reached, the products will be classified in subheading 1901.20.7000, HTSUS, and dutiable at the rate of 42.3 cents per kilogram plus 8.5 percent ad valorem. In addition, products classified in subheading 1901.20.7000, HTSUS, will be subject to additional duties based on their value, as described in subheadings 9904.19.11 to 9904.19.19., HTSUS.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on the World Wide Web at https://hts.usitc.gov/current.

This merchandise is subject to The Public Health Security and Bioterrorism Preparedness and Response Act of 2002 (The Bioterrorism Act), which is regulated by the Food and Drug Administration (FDA). Information on the Bioterrorism Act can be obtained by calling the FDA at 301-575-0156, or at the Web site www.fda.gov/oc/bioterrorism/bioact.html.

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 Ekeng Manczuk at [email protected].

Sincerely,

Steven A. Mack
Director
National Commodity Specialist Division