CLA-2-19:S:N:N1:228
Mr. Clark D. Bien
Total Foods Corporation
6018 West Maple Road Suite 888
West Bloomfield, MI 48322
RE: The tariff classification of a pumpkin pie custard mix from
Canada
Dear Mr. Bien:
In your letter dated March 19, 1992, you requested a
tariff classification ruling.
A sample and ingredients breakdown accompanied your
letter. The sample was forwarded to the U.S. Customs laboratory
for analysis. The product is a tan-colored powder said to
consist of 65 percent sugar, 16 percent whole milk powder, 10
percent corn starch, 4 percent instant clear jel starch, 3
percent salt, and 2 percent ground cinnamon. Analysis found the
actual sugar content of the sample to be 62.3 percent, and the
butterfat content 4.6 percent. This mix is stated to be a
finished product, used to prepare a pumpkin pie filling by the
addition of cooked pumpkin, water, and cooking. It will be
imported in industrial packaging, including 2000-pound bulk bags,
and 100-pound paper bags.
The applicable subheading for the pumpkin pie custard mix
will be 1901.90.8070, Harmonized Tariff Schedule of the United
States (HTS), which provides for food preparations of flour,
meal, starch or malt extract...other...subject to quotas
established pursuant to section 22 of the Agricultural Adjustment
Act, as amended...provided for in subheading 9904.60.60. The
duty rate will be 10 percent ad valorem.
Goods classifiable under subheading 1901.90.8070, HTS,
which have originated in the territory of Canada, will be
entitled to a 6 percent ad valorem rate of duty under the United
States-Canada Free Trade Agreement (FTA) upon compliance with all
applicable regulations.
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