The tariff classification of baking mixes from Switzerland

NY 872863 April 14, 1992 CLA-2-19:S:N:N1:228 CATEGORY: Classification TARIFF NO.: 1901.20.0043; 1901.90.9095 Mr. Todd Masters Albert Uster Imports, Inc. 9211 Gaither Road Gaithersburg, MD 20877 RE: The tariff classification of baking mixes from Switzerland Dear Mr. Masters: In your letter dated March 24, 1992, you requested a tariff classification ruling. Ingredients breakdowns and samples accompanied your letter. The samples were examined and disposed of. Sponge Mix and Sponge Mix Concentrate are white powders which, when combined with water and eggs or, in the case of the concentrate, water, eggs and sugar, form a batter used to prepare sponge cakes or rolls. Sponge mix contains approximately 40 percent sugar, 32 percent wheat flour, 22 percent starch, 2 percent baking powder, 2 percent emulsifiers, 2 percent glucose, and less than one percent each of milk protein and water. Sponge Mix Concentrate is composed of approximately 53 percent wheat flour, 37 percent starch, 4 percent baking powder, 3 percent emulsifiers, 3 percent glucose, and less than one percent each of milk powder and water. The mixes will be packed in 12-kilogram cartons, and sold to pastry chefs, hotels and restaurants. The applicable subheading for the Sponge Mix will be 1901.20.0043, Harmonized Tariff Schedule of the United States (HTS), which provides for food preparations of flour, meal, starch or malt extract...mixes and doughs for the preparation of bakers' wares of heading 1905...provided for in subheading 9904.60.40...in dry form. The rate of duty will be 10 percent ad valorem. The applicable subheading for the Sponge Mix Concentrate will be 1901.90.9095, HTS, which provides for food preparations of flour, meal, starch or malt extract...other...other...other. The rate of duty will be 10 percent ad valorem. This ruling is being issued under the provisions of Section 177 of the 3Customs 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