The tariff classification of dessert mixes and a low caloriesweetener, from Canada

NY 875209 June 16, 1992 CLA-2-19:S:N:N1:228 CATEGORY: Classification TARIFF NO.: 1901.90.8070; 2106.90.2020; 2106.90.2040; 2106.90.6099 Mr. Joseph E. Sandler Arent, Fox, Kintner, Plotkin & Kahn 1050 Connecticut Avenue, NW Washington, DC 20036-5339 RE: The tariff classification of dessert mixes and a low calorie sweetener, from Canada Dear Mr. Sandler: In your letter dated June 5, 1992, on behalf of Chocolate Products Co., Ltd., Ontario, Canada, you requested a tariff classification ruling. Ingredients breakdowns for five products accompanied your letter. The product identified as a "cooked pudding mix" is said to be a powder composed of approximately 74.9 percent sugar, 21.5 percent corn starch, 2.2 percent disodium phosphate, and less than one percent each of flavoring, salt, carrageenan, and food coloring. The "instant pudding mix" is a powder composed of 65.2 percent sugar, 18.4 percent modified starch., 10.9 percent dextrose, 5.5 percent sodium phosphate, 1.4 percent vegetable oil, and less than one percent each of salt, emulsifier, flavoring, and food coloring. The former requires the addition of milk and cooking to create a pudding, the latter will make a pudding by the addition of cold milk and stirring. Both pudding mixes will be imported in 3 ounce, 6 ounce, and one-pound packages, for sale to retail, food service, and institutional customers. "Regular gelatin mix" is a powder consisting of 88.2 percent sugar, 9 percent gelatin, 1.5 percent fumaric acid, and less than one percent each of salt, flavoring, adipic acid, tricalcium phosphate, and food coloring. "Lite gelatin mix" contains 63.4 percent gelatin, 19.3 percent adipic acid, 3.9 percent flavor, 3.7 percent maltodextrin, 3.2 percent disodium phosphate, 3.1 percent aspartame, 2.4 percent citric acid, and less than one percent each of tricalcium phosphate and food coloring. These mixes will create a gelatin dessert, after the addition of water. Both will be imported in 3 ounce, 6 ounce, and one-pound packages, for sale to both retail and food service customers, and in bulk, 2000-pound containers for repackaging into retail units. A final product, a "low calorie sweetener," is a powder composed of 92 percent maltodextrin, 7 percent aspartame, and one percent silicon dioxide. This product, sold to retail and food service customers, will be put up in 1/2-gram, single serving packets, with 100 such packets in a box. The applicable subheading for the pudding mixes will be 1901.90.8070, Harmonized Tariff Schedule of the United States (HTS), which provides for food preparations of...starch...not containing cocoa powder...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. The applicable subheading for the regular gelatin mix will be 2106.90.2020, HTS, which provides for food preparations not elsewhere specified or included...other...of gelatin...containing sugar derived from sugar cane or sugar beets. The lite gelatin mix will be classified in subheading 2106.90.2040, HTS, which provides for food preparations...of gelatin...other. The rate of duty, for both items, will be 6 percent ad valorem. The applicable subheading for the low-calorie sweetener will be 2106.90.6099, HTS, which provides for food preparations not elsewhere specified or included...other...other...other. The rate of duty will be 10 percent ad valorem. Goods classifiable under subheadings 1901.90.8070, 2106.90.2020, 2106.90.2040, and 2106.90.6099, HTS, which have originated in the territory of Canada, will be entitled to a 6, 3.6, 3.6, and 6 percent rate of duty, respectively, 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