I89893 I8 Ruling Active

The tariff classification of pancake and waffle mixes from Canada

Issued January 23, 2003 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 1901.20.8000

Headings: 1901

Product description

The samples were examined and disposed of. Dr. Oetker brand Simple Organics Organic Pancake & Waffle Mix, in three flavor varieties, is a dry mix put up for retail sale in boxes containing from 22 to 32 ounces, net weight. Ingredients common to all three mixes (Original, Apple Cinnamon, and Chocolate Chip) are wheat flour, sugar (less than 10 percent, by dry weight), cream of tartar, sodium bicarbonate, and salt. The Apple Cinnamon variety also contains cinnamon, apple flakes, and diced apples, and the Chocolate Chip variety contains dark, semi-sweet chocolate chips. The mixes are complete, requiring only the addition of milk, eggs, and oil to prepare the batter for making pancakes or waffles.

CBP rationale

The applicable subheading for these pancake and waffle mixes will be 1901.20.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for food preparations of flour, groats, 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.

Full text

NY I89893 January 23, 2003 CLA-2-19:RR:NC:2:228 I89893 CATEGORY: Classification TARIFF NO.: 1901.20.8000 Mr. Tom Woestendiek Trans American Global Logistics Services 2775 Broadway Buffalo, NY 14227 RE: The tariff classification of pancake and waffle mixes from Canada Dear Mr. Woestendiek: In your letter dated January 3, 2003, on behalf of Dr. Oetker Ltd., Mississauga, Ontario, Canada, you requested a tariff classification ruling. Samples and ingredients breakdowns were submitted with your letter. The samples were examined and disposed of. Dr. Oetker brand Simple Organics Organic Pancake & Waffle Mix, in three flavor varieties, is a dry mix put up for retail sale in boxes containing from 22 to 32 ounces, net weight. Ingredients common to all three mixes (Original, Apple Cinnamon, and Chocolate Chip) are wheat flour, sugar (less than 10 percent, by dry weight), cream of tartar, sodium bicarbonate, and salt. The Apple Cinnamon variety also contains cinnamon, apple flakes, and diced apples, and the Chocolate Chip variety contains dark, semi-sweet chocolate chips. The mixes are complete, requiring only the addition of milk, eggs, and oil to prepare the batter for making pancakes or waffles. The applicable subheading for these pancake and waffle mixes will be 1901.20.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for food preparations of flour, groats, 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. The rate of duty will be 8.5 percent ad valorem. 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 646-733-3029. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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