The tariff classification of a pumpkin pie custard mix fromCanada

NY 872596 May 1, 1992 CLA-2-19:S:N:N1:228 CATEGORY: Classification TARIFF NO.: 1901.90.8070 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