CLA-2-20:S:N:N1:228
Mr. Roberto Casso
Casso International, Inc.
P.O. Box 6608
Laredo, TX 78042-6608
RE: The tariff classification of tomato powder and modified
starch from Mexico
Dear Mr. Casso:
In your letter dated October 25, 1990, on behalf of
Industrializadora de Maiz, Guadalajara, Mexico, you requested a
tariff classification ruling.
Samples accompanied your letter, were examined and disposed
of. Tomato Powder 75 is a red powder made by spray drying hot-
break tomato paste. It will be used as an ingredient in dried
soups, seasoning blends, and sauces. Waxygel, a white powder, is
described as a food grade modified and pregelatinized waxy corn
starch. This product will be an ingredient in instant cream
fillings, instant desserts, fruit pie fillings, fresh and frozen
desserts, and baked goods and cake mixes.
The applicable subheading for the Tomato Powder 75 will be
2002.90.0050, Harmonized Tariff Schedule of the United States
(HTS), which provides for tomatoes, prepared or preserved
otherwise than by vinegar or acetic acid...other...other. The
duty rate will be 13.6 percent ad valorem.
Waxygel will be classified in subheading 3505.10.0000,
HTS, which provides for dextrins and other modified starches.
The rate of duty will be 1.1 cents per kilogram.
Articles classifiable under subheading 3505.10.0000, HTS,
which are products of Mexico are entitled to duty free treatment
under the Generalized System of Preferences (GSP) upon compliance
with all applicable regulations.
Your inquiry does not provide enough information for us to
give a classification ruling on Molasses Powder 55 and Molasses
Powder 75. Your request for a classification ruling should
include a description of all steps in the production of these
powders.
This ruling is being issued under the provisions of
Section 177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the
entry documents filed at the time this merchandise is imported.
If the documents have been filed without a copy, this ruling
should be brought to the attention of the Customs officer
handling the transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport