The tariff classification of a cake mix kit from Canada

NY 815051 October 6, 1995 CLA-2-19:R:N2:228 815051 CATEGORY: Classification TARIFF NO.: 1901.20.6500; 1901.20.7000 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