Ms. Lisa Thomas
PBB Global Logistics, Inc.
670 Young Street
Tonawanda, NY 14150
RE: The tariff classification of a cake batter from Canada
Dear Ms. Thomas:
In your letter dated February 18, 2005, on behalf of Dawn Food Products Canada, Ltd., Etobicoke, Canada, you requested a tariff classification ruling.
The product, Dawn Scoop ‘N Bake Festive Cake Batter is a complete cake batter, imported in frozen condition, in 9-kilogram pails. The batter is composed of sugar (approximately 16 percent, by dry weight), flour, glace fruit and fruit peel, whole eggs, vegetable oil, raisins, currants, corn starch, skim milk powder (less than one percent), dextrose, albumin, molasses, emulsifiers, salt, baking soda, xanthan gum, flavors, colors, and leavening agents.
The applicable subheading for the frozen cake batter, 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 Schedules of the United States (HTS), which provides for food preparations of flour, groats, meal, starch or malt extract, not containing cocoa…not elsewhere specified or included…mixes and doughs for the preparation of bakers’ wares of heading 1905…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, HTS, and dutiable at the rate of 42.3 cents per kilogram plus 8.5 percent ad valorem.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
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 www.fda.gov/oc/bioterrorism/bioact.html.
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