Ms. Linda Huetger
Frankford Candy LLC
9300 Ashton Road
Philadelphia, PA 19114
RE: The tariff classification of Baking Mixes from Hungary
Dear Ms. Huetger:
In your letter dated February 23, 2018 you requested a tariff classification ruling. You provided samples and an ingredient breakdown in percentage by weight for each product. The samples were examined and will be retained by our office.
The subject merchandise under review are four varieties of baking mixes as follows:
Milk Chocolate Brownie is composed of wheat flour, sugar (22.94 percent), brown sugar (20.64 percent), milk chocolate, fat reduced cocoa powder, baking powder and salt.
Milk Chocolate Muffin is composed of wheat flour, sugar (19 percent), brown sugar (15.44 percent), milk chocolate and baking powder.
Triple Chocolate Cookies is composed of wheat flour, brown sugar (14.04 percent), sugar (11.69 percent), dark chocolate, milk chocolate, white chocolate, sodium bicarbonate and salt.
Rainbow Cookies is composed of wheat flour, sugar (18.50 percent), Smarties chocolate, brown sugar (9.25 percent), sodium bicarbonate and salt.
The ingredients for each product are packed in a 6-inch tall glass jar weighing 215 grams, 218 grams and 224 grams, respectively. In order to realize fully baked products, the consumer will be provided with additional ingredients which can be combined with the contents of the bottle and baking instructions.
The applicable subheading for the Baking Mixes, 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…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: 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 general 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 Baking Mixes will be classified in subheading 1901.20.7000, HTSUS, and dutiable at the general 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 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 FDA at (301) 575-0156, or at the website 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]
Steven A. Mack
National Commodity Specialist Division