The tariff classification and status under the North American Free Trade Agreement (NAFTA), of instant and cooked pudding mixes from Canada; Article 509

NY A82320 May 9, 1996 CLA-2-19:RR:NC:FC:228 A82320 CATEGORY: Classification TARIFF NO.: 1901.90.5400, 1901.90.5600, 1901.90.5800 Mr. Mark Barras Kraft, Canada, Inc. 3333 Place Cavendish, Suite 200 St. Laurent, Quebec H4M 2Y2 RE: The tariff classification and status under the North American Free Trade Agreement (NAFTA), of instant and cooked pudding mixes from Canada; Article 509 Dear Mr. Barras: In your letters dated February 2, 1996, and April 8, 1996, you requested a ruling on the status of instant and cooked pudding mixes from Canada under the NAFTA. Samples of instant and cooked Jell-0 brand pudding mixes were examined and disposed of. Ingredients breakdowns were submitted with your April letter. The pudding mixes, available in a variety of flavors, consist of sugar, pregelatinized or modified corn starch, dextrose, tetrasodium phosphate, emulsifier, salt, titanium dioxide, calcium carrageenan, calcium sulfate, xanthan gum, hydrogenated soybean oil, flavoring, cocoa, minerals, preservatives, and coloring. The country of origin of the cornstarch, salt, and flavors is Canada. The sugar is a product of Australia, and the dextrose is of United States origin. The cocoa is from an unspecified country in South America. The pudding mixes are produced by blending and mixing the dry raw ingredients as per a formula. The instant puddings are imported in packages weighing 28 ounces, 12 packages to a case, the cooked pudding mixes in packages weighing 4.5 pounds, 6 packages to a case. Both will be sold for institutional use. The applicable tariff provision for the vanilla, butterscotch, and lemon flavored instant pudding and pie filling mixes will be 1901.90.5400, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for food preparations of flour, meal, starch or malt extract, not containing cocoa or containing less than 40 percent by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included...other...other...articles containing over 65 percent by dry weight of sugar described in additional U.S. note to chapter 17...other. The general rate of duty will be 26.5 cents per kilogram plus 9.5 percent ad valorem. The applicable tariff provision for the chocolate flavored instant pudding and pie filling mix, the chocolate, vanilla, and butterscotch flavored cooked pudding and pie filling mix, if imported in quantities that fall within the limits described in additional U.S. note 8 to chapter 17, will be 1901.90.5600 Harmonized Tariff Schedules of the United States (HTS), which provides for food preparations of flour, meal, starch or malt extract...other...other...articles containing over 10 percent by dry weight of sugar described in additional U.S. note 3 to chapter 17...described in additional U.S. note 8 to chapter 17 and entered pursuant to its provisions. The rate of duty will be 10 percent ad valorem. If the quantitative limits of additional U.S. note 8 to chapter 17 have been reached, the product will be classified in subheading 1901.90.5800, HTS, and dutiable at the rate of 26.5 cents per kilogram plus 9.5 percent ad valorem. Each of the non-originating materials used to make the pudding mixes has satisfied the changes in tariff classification required under HTSUSA General Note 12(t)/19. The pudding mixes will be entitled to a 2 percent ad valorem rate of duty under the NAFTA upon compliance with all applicable laws, regulations, and agreements. This ruling letter is binding only as to the party to whom it is issued and may be relied on only by that party. This ruling is being issued under the provisions of Part 181 of the Customs Regulations (19 C.F.R. 181). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Stanley Hopard at 212-466-5760. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division