Mr. Remi Belanger
Aliments Farinart 2000 Ltd.
180, rue Saint-Jean Baptiste
Saint-Guillaume (Quebec) J0C 1L0 Canada
RE: The tariff classification of pancake mix from Canada
Dear Mr. Belanger:
In your letter dated September 11, 2000 you requested a tariff classification ruling.
Technical information was provided with your letter. The product is a powdered pancake mix composed of wheat flour, corn flour, sugar (over 10 percent, by dry weight), dehydrated whole eggs, rice flour, buckwheat flour, baking powder, and salt. Your firm will blend all ingredients in a bulk mixer, package it, and sell it to exporters, who will repack it into one-pound and one-half pound retail packages and ship it to the United States.
The applicable subheading for the pancake 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 (HTS), which provides for food preparations of flour, meal, starch or malt extract…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).
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.
Robert B. Swierupski