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C81433 C8 Ruling Active

The tariff classification of puddings from Canada.

Issued November 28, 1997 by U.S. Customs and Border Protection.

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C8 C81433 (November 28, 1997)

Tariff classification

HTS codes: 1901.90.2500

Headings: 1901

Product description

Samples, ingredients breakdowns, and a description of the manufacturing process accompanied your letter. The samples were examined and disposed of. The products are refrigerated and ready-to-eat pudding products, put up for sale in metalized-paper-sealed plastic cups. Chocolate Pudding with Milkfat, Item no.1, and Chocolate Pudding with Vegetable Fat, Item no. 2, each are composed of sugar, non-fat dry milk, cocoa processed with alkali, modified corn starch, and sodium stearoyl lactate. The Chocolate Pudding with Milkfat also contains skim milk and cream, and the Chocolate Pudding with Vegetable Fat also contains water and partially hydrogenated vegetable (canola) oil. The pudding is prepared by blending the ingredients and cooking the mixture. Examination of the samples found both had thick, creamy consistencies, firm enough to hold a plastic spoon in a vertical position, and, when scooped out of the container, retained their shape on the utensil.

Full text

NY C81433 November 28, 1997 CLA-2-19:RR:NC:2:228 C81433 CATEGORY: Classification TARIFF NO.: 1901.90.2500 Heather Burroughs Tower Group International 6730 Middlebelt Road Romulus, MI 48174-2039 RE: The tariff classification of puddings from Canada. Dear Ms. Burroughs: In your letter dated October 1, 1997, on behalf of Astro Dairy Products Ltd., Etobicoke, Ontario, Canada, you requested a tariff classification ruling. Samples, ingredients breakdowns, and a description of the manufacturing process accompanied your letter. The samples were examined and disposed of. The products are refrigerated and ready-to-eat pudding products, put up for sale in metalized-paper-sealed plastic cups. Chocolate Pudding with Milkfat, Item no.1, and Chocolate Pudding with Vegetable Fat, Item no. 2, each are composed of sugar, non-fat dry milk, cocoa processed with alkali, modified corn starch, and sodium stearoyl lactate. The Chocolate Pudding with Milkfat also contains skim milk and cream, and the Chocolate Pudding with Vegetable Fat also contains water and partially hydrogenated vegetable (canola) oil. The pudding is prepared by blending the ingredients and cooking the mixture. Examination of the samples found both had thick, creamy consistencies, firm enough to hold a plastic spoon in a vertical position, and, when scooped out of the container, retained their shape on the utensil. The applicable tariff provision for the puddings will be 1901.90.2500, 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 bases, not elsewhere specified or included ...other...puddings ready for immediate consumption without further preparation. The general rate of duty will be free. 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, Robert B. Swierupski Director, National Commodity Specialist Division

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