The tariff classification of a pastry topping from Canada
Issued May 31, 1996 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 1905.30.0040
Headings: 1905
Product description
An ingredients breakdown accompanied your letter. "Deluxe Crunch" is composed of 37.9 percent sugar, 30 percent wheat flour, 8.1 percent desiccated coconut, 6.1 percent invert sugar, 5.9 percent vegetable oil shortening, 4 percent rolled oats, 4 percent corn flakes, 1.1 percent corn starch, 1.1 percent baking powder, one percent flavor, and less than one percent each of sorbitan monostearate, polysorbate 60, propylene glycol, sorbitol, and sodium propionate. It is prepared by mixing all ingredients, baking, grinding to small particle size, and packing in poly-lined corrugated cartons. This product will be used as a topping for cakes and pies, and as a coating on ice cream bars.
CBP rationale
The applicable subheading for the Deluxe Crunch topping will be 1905.30.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for bread, pastry, cakes, biscuits and other bakers' wares.
Full text
NY A83581 May 31, 1996 CLA-2-19:RR:NC:FC:228 A83581 CATEGORY: Classification TARIFF NO.: 1905.30.0040 Ms. Kathryn L. Moss Tower Group International, Inc. 128 Dearborn Street Buffalo, NY 14207-3198 RE: The tariff classification of a pastry topping from Canada Dear Ms. Moss: In your letter dated May 2, 1996, on behalf of Gumpert's, Mississauga, Ontario, Canada, you requested a tariff classification ruling. An ingredients breakdown accompanied your letter. "Deluxe Crunch" is composed of 37.9 percent sugar, 30 percent wheat flour, 8.1 percent desiccated coconut, 6.1 percent invert sugar, 5.9 percent vegetable oil shortening, 4 percent rolled oats, 4 percent corn flakes, 1.1 percent corn starch, 1.1 percent baking powder, one percent flavor, and less than one percent each of sorbitan monostearate, polysorbate 60, propylene glycol, sorbitol, and sodium propionate. It is prepared by mixing all ingredients, baking, grinding to small particle size, and packing in poly-lined corrugated cartons. This product will be used as a topping for cakes and pies, and as a coating on ice cream bars. The applicable subheading for the Deluxe Crunch topping will be 1905.30.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for bread, pastry, cakes, biscuits and other bakers' wares...sweet biscuits...other. The duty rate will be free. Your inquiry does not provide enough information for us to give a classification ruling on Orange Fruit Centre, Cherry Fruit Centre, and Apple Cinnamon Flavoured Centre Filling. Your request for a classification ruling should include the brix of all ingredients that are in liquid form, i.e., invert sugar, corn syrup, juice concentrate, etc. In addition, indicate the type of purchasers this merchandise will be sold to, i.e., industrial, food service, etc. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). 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
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