Mr. Scott Hoffman
Trans American CHB, Inc.
2775 Broadway
Buffalo, NY 14227

RE: The tariff classification of cake mixes from Canada

Dear Mr. Hoffman:

In your letters dated October 22, 2009 and October 29, 2009, on behalf of Dr. Oetker Canada, Ltd., Mississauga, Ontario, Canada you requested a tariff classification ruling.

Ingredients breakdowns and five samples accompanied your second letter. The samples were examined and disposed of. Dr. Oetker brand Sauce ’n Cake Sponge Pudding Mix is described as “a light cake that bakes in its own sauce.” The mix is prepared in five flavors: chocolate, apple-cinnamon, rum ’n butter, lemon, and caramel, and is put up for retail sale in a cardboard box containing 9 ounces, net weight. The product consists of two sealed packages, one of cake mix and another of sauce mix. The package of chocolate cake mix is said to contain approximately 47 percent flour, 36 percent cane sugar, 7 percent vegetable shortening, 5 percent cocoa, and 1.5 percent, each, of salt, baking soda, and sodium aluminum phosphate and sodium aluminum sulphate. The remaining four cake mixes all contain approximately 50 percent flour, 39 percent cane sugar, 7 percent shortening, 1.5 percent each of salt, baking soda, and sodium aluminum phosphate and sodium aluminum sulphate, and less than one percent, each, of cellulose gum and yellow color. The sauce packages all contain cane sugar (from approximately 79 to 91 percent), modified corn starch (5 to 20 percent), and shortening (one percent). Other ingredients in the sauce mix, depending on variety, are artificial color, artificial flavor, caramel color, cinnamon, malic acid, and cocoa. Package instructions direct the consumer to combine the cake mix with water and an egg, spread the batter over the bottom of a baking dish, sprinkle the sauce mix on top of the batter, pour boiling water over the mixture, and then bake.

The applicable subheading for the Dr. Oetker brand Sauce ’n Cake Sponge Pudding 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 mixes and doughs for the preparation of bakers’ wares of heading 1905…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 product 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.

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 World Wide Web at

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 FDA at 301-575-0156, or at the Web site

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
National Commodity Specialist Division