CLA-2-19:R:N2:228 815051
Mr. Peter Enke
Oetker Ltd.
2229 Drew Road
Mississauga, Ontario L5S 1E5 Canada
RE: The tariff classification of a cake mix kit from Canada
Dear Mr. Enke:
In your letter dated September 13, 1995 you requested a
tariff classification ruling.
An ingredients breakdown and sample of the container in
which the product will be sold, accompanied your letter. Oetker
Black Forest Cake Mix consists of separate packets of cake mix,
filling mix, cherry filling, and chocolate flakes, packed
together in a printed cardboard box, for retail sale. The stated
ingredients for the cake mix are 43.7 percent sugar, 38 percent
flour, 6.7 percent cocoa, 4 percent cornstarch, 3.5 percent whip
topping base, 2 percent color, one percent monocalcium phosphate,
and less than one percent each of salt, flavor, and sodium
bicarbonate. The filling mix consists of 77 percent sugar, 10
percent dextrose, 8 percent gelatin, 5 percent potato starch, and
less than one percent cellulose gum. The cherry filling contains
52 percent cherries, 37 percent sugar, 8 percent water, one
percent corn starch, and less than one percent each of locust
bean gum, cellulose gum, carrageenan, citric acid, color, flavor,
and preservatives. The chocolate flakes are made of 66 percent
sugar, 34 percent cocoa, and less than one percent lecithin.
The cake mix requires the addition of eggs, water and butter;
the filling mix requires the addition of whipped cream and water.
The applicable subheading for the cake mix kit, 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...
containing cocoa powder in a proportion by weight of less than 50
percent, 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 48.6 cents per kilogram plus 9.8 percent ad valorem.
This ruling is being issued under the provisions of Part 177
of the Customs Regulations (19 CFR 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 212-466-5760.
Sincerely,
Roger J. Silvestri
Director
National Commodity
Specialist Division