The tariff classification of a pudding base mix from Canada

NY 891553 November 22, 1993 CLA-2-19:S:N:N7:228 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 pudding base mix from Canada Dear Mr. Bien: In your letters dated September 20, 1993 and October 11, 1993, you requested a tariff classification ruling. An ingredients breakdown and a sample accompanied your first letter. The sample was forwarded to the U.S. Customs laboratory for analysis. The product is a white powder, said to be composed of 64 percent sugar, 19 percent corn starch, 16 percent skim milk powder, and one percent vanillin. Laboratory analysis determined the actual sugar content to be 62.2 percent and the milk content 15.8 percent. As presented, the product is said to be a complete vanilla pudding mix, requiring only the addition of water and cooking prior to consuming. It will, however, be used by your customers as the base ingredient for the production of other flavors of puddings, pie fillings, and custards, by the addition of colors and flavorings in quantities not exceeding 5 percent. The mix will be imported in 100-pound paper bags and 2000-pound bulk containers. The applicable subheading for the pudding base 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 rate of duty 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 5 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