The tariff classification of Various Edible Mixes from Brazil

NY G89465 April 30, 2001 CLA-2-17:RR:NC:SP:232 G89465 CATEGORY: Classification TARIFF NO.: 1701.91.5400, 1701.91.5800; 1806.90.5500; 1806.90.5900; 1901.20.6500; 1901.20.7000 Mr. Sergio Cury CallTex LLC 1000 Brickell Avenue, Suite 450 Miami, FL 33131 RE: The tariff classification of Various Edible Mixes from Brazil Dear Mr. Cury: In your letter dated April 4, 2001, on behalf of Bretzke Alimentos Ltda, of Jaraguá do Sul, SC, Brazil, you requested a tariff classification ruling. You submitted descriptive literature, product brochures, and samples with your request. The subject merchandise is four types of food products that will be manufactured in various flavors for retail sale. The first product is “Xuky”, which is described as a milkshake powder in five flavors: vanilla, pineapple, strawberry, coconut, and chocolate. The consumer adds milk to produce a beverage. All of the flavors except chocolate are said to contain approximately 97 percent sugar plus small amounts of cornstarch, guar gum, flavors, stabilizers, vitamins, and colors. The chocolate flavor is stated to consist of 83 percent sugar, 15 percent cocoa powder, and small amounts of cornstarch, guar gum, stabilizers, and vitamins. The second item is “Muky”, which is a powder used to produce an instant chocolate drink. It will be imported in 200-gram and 500-gram plastic jars and is said to contain 76.5 percent sugar, 13 percent cocoa powder, 8.5 percent maltodextrin, and small amounts of whey, salt, lecithin, vanilla, caramel flavor, and vitamins. The third product under consideration is boxes of prepared cake mix in six flavors: coconut, orange, chocolate, “brigadeiro”, “party”, and corn. The sample was of coconut  cake mix, and is stated to consist of 44 percent sugar, 44 percent flour, 5.5 percent hydrogenated vegetable oil, and small amounts of yeast, starch, salt, emulsifiers, flavors, and vanilla. The orange mix is said to contain 45 percent sugar, 44 percent flour, 5.5 percent hydrogenated vegetable oil, and small amounts of yeast, starch, salt, emulsifiers, flavors, and vanilla. The chocolate flavor is described as containing 42 percent sugar, 43 percent flour, 5.5 percent hydrogenated vegetable oil, 3 percent cocoa powder, and small amounts of yeast, salt, starch, emulsifiers, flavors, and vanilla. The “brigadeiro” mix is said to contain 42 percent sugar, 43 percent flour, 5.5 percent hydrogenated vegetable oil, 4 percent “brigadeiro” sprinkles and small amounts of yeast, starch, salt, emulsifiers, flavors, and vanilla. The “party” flavor is said to consist of 43 percent sugar, 45 percent flour, 5.5 percent hydrogenated vegetable oil, and small amounts of yeast, starch, salt, emulsifiers, flavors, and vanilla. The last type, the corn cake mix, is said to contain 38.4 percent sugar, 25.8 percent corn flour, 25.7 percent wheat flour, 5.5 percent hydrogenated vegetable oil, and small amounts of yeast, starch, salt, emulsifiers, flavors, and vanilla. The last item is called gelatin powder for dessert. This will be imported in 85-gram boxes and will be available in 9 flavors: pineapple, strawberry, peach, cherry orange, raspberry, grape, passion fruit, and lemon. It is described as containing 89.9 percent sugar, 7.7 percent edible jelly powder, and 2.4 percent acid, color, and flavor. The applicable subheading for the vanilla, pineapple, strawberry, and coconut flavors of “Xuky”, if imported in quantities that fall within the limits described in additional U.S. note 8 to chapter 17, will be 1701.91.5400 Harmonized Tariff Schedules of the United States (HTS), which provides for Cane or beet sugar and chemically pure sucrose, in solid form: Other: Containing added flavoring or coloring matter: Containing added flavoring matter whether or not containing added coloring: 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 6 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 1701.91.5800, HTS, and dutiable at the rate of 33.9 cents per kilo plus 5.1 percent ad valorem. In addition, products classified in subheading 1701.91.5800, HTS, will be subject to additional duties based on their value, as described in subheadings 9904.17.49 to 9904.17.56, HTS. The applicable subheading for the chocolate flavor of “Xuky” powder and for the “Muky”, if imported in quantities that fall within the limits described in additional U.S. note 8 to chapter 17, will be 1806.90.5500, Harmonized Tariff Schedule of the United States  (HTS), which provides for Chocolate and other food preparations containing cocoa: Other: 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 duty rate will be 3.5 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 1806.90.5900, HTS, and dutiable at the rate of 37.2 cents per kilo plus 6 percent ad valorem. In addition, products classified in subheading 1806.90.5900, HTS, will be subject to additional duties based on their value, as described in subheadings 9904.17.49 to 9904.17.56, HTS. The applicable subheading for the six flavors of cake mix, if imported in quantities that fall within the limits described in additional U.S. note 3 to chapter 19, will be 1901.20.6500, Harmonized Tariff Schedule of the United States (HTS), 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: Mixes and doughs for the preparation of bakers’ wares of heading 1905: Other: Other: Other: Mixes and doughs described in additional U.S. note 1 to chapter 19: Described in additional U.S. note 3 to chapter 19 and entered pursuant to its provisions. The duty rate will be 10 percent ad valorem. If the quantitative limits of additional U.S. note 1 to chapter 19 have been reached, the product will be classified in subheading 1901.20.7000, HTS, and dutiable at the rate of 42.3 cents per kilo plus 8.5 percent ad valorem. In addition, products classified in subheading 1901.20.7000, HTS, will be subject to additional duties based on their value, as described in subheadings 9904.19.11 to 9904.19.19, HTS Articles classifiable under subheadings 1701.91.5400, 1806.90.5500, and 1901.20.6500, HTS, which are products of Brazil may be entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check the Customs Web site at www.customs.gov. At the Web site, click on "CEBB" then search for the term "GSP". Your inquiry does not provide enough information for us to give a classification ruling on the gelatin powder for dessert. Your request for a classification ruling should include a clarification of the nature of the “edible jelly powder” ingredient. What does this  consist of? When this information is available, you may wish to consider resubmission of your request. Your sample will be retained for a period of 30 days. If you decide to resubmit, please mail your request to U.S. Customs, Customs Information Exchange, Room 437, 6 World Trade Center, New York, NY 10048, attn: Binding Rulings Section. 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 John Maria at 212-637-7059. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division