CLA-2-19:S:N:N7:228
Mr. Clark D. Bien
Total Foods Corporation
6018 West Maple Road, Suite 888
West Bloomfield, MI 48322
RE: The tariff classification of cake mix bases from Canada
Dear Mr. Bien:
In your letter dated October 15, 1993, you requested a
tariff classification ruling.
Samples and ingredients breakdowns for two products accompanied your
letter. The samples were forwarded to the U.S. Customs laboratory for
analysis. Both products are white powders, imported in bulk containers, to
be used as ingredients in the manufacture of complete cake mixes. Your
letter states the composition of Cake Mix Base 1 is 65 percent sugar, 16
percent skim milk powder, and 19 percent salt. Laboratory analysis of this
sample found it to contain 58.5 percent sugar and 17.6 percent non-fat
milk solids. Cake Mix Base 2 is said to contain 65 percent sugar, 16
percent skim milk powder, 3 percent salt, and 16 percent flour. Analysis
of this sample found 62.2 percent sugar and 15.3 percent non-fat milk
solids.
The applicable subheading for the cake mix bases will be 1901.90.3030,
Harmonized Tariff Schedule of the United States (HTS), which provides for
food preparations of goods of headings 0401 to 0404...not elsewhere
specified or included...other...articles of milk or cream not specially
provided for...provided for in subheading 9904.10.60. The rate of duty
will be 17.5 percent ad valorem.
Goods classifiable under subheading 1901.90.3030, HTS, which have
originated in the territory of Canada, and are imported on or prior to
December 31, 1993, will be entitled to an 8.7 percent ad valorem rate of
duty under the United States-Canada Free Trade Agreement (FTA) upon
compliance with all applicable regulations. Effective January 1, 1994,
with the implementation of the North American Free Trade Agreement (NAFTA),
preferential tariff treatment for goods under the FTA will be discontinued.
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