The tariff classification of pudding base mixes from Canada

NY 875692 September 10, 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 pudding base mixes from Canada Dear Mr. Bien: In your letter dated June 25, 1992 you requested a tariff classification ruling. Ingredients breakdowns and two samples accompanied your letter. The samples were forwarded to the U.S. Customs laboratory for analysis. Both products are powders described as "Pudding Bases." Pudding Base I is said to be composed of granulated sugar, cornstarch, and skim milk powder. Analysis of this product found it to contain 64 percent sugar and 15.1 percent non-fat milk solids. Pudding Base II, composed of sugar, cornstarch, maltodextrin, and vanillin, was found to contain 64.2 percent sugar. These pudding bases will be imported in bulk containers and used as ingredients in the commercial production of custards, puddings, pie fillings, and mixes for such commodities. The applicable subheading for the pudding bases 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 sec. 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