J83330 J8 Ruling Active

The tariff classification of a food ingredient from Canada

Issued March 18, 2003 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 1901.90.5600, 1901.90.5800

Headings: 1901

Product description

An ingredients breakdown was submitted with your letter. Alba Pastry Cream 160-120 is a powder composed of sugar (over 10 percent), starch, skim milk powder, maltodextrin, whipping agent, whey powder, vanilla flavor and yellow color. The product contains less than 5.5 percent butterfat, and less than 16 percent milk solids. When mixed with water, an “instant custard” is prepared. Alba Pastry Cream 160-120 will be imported in bulk containers for institutional use.

CBP rationale

The applicable subheading for the Alba Pastry Cream 160-120, 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, groats, meal, starch or malt extract, not containing cocoa…not elsewhere specified or included…other…other…articles containing over 10 percent by dry weight of sugar described in additional U.

Full text

NY J83330 March 18, 2003 CLA-2-19:RR:NC:2:228 J83330 CATEGORY: Classification TARIFF NO.: 1901.90.5600; 1901.90.5800 Mr. Brian Kavanaugh Deringer Logistics Consulting Group 1 Lincoln Blvd. Rouses Point, NY 12979 RE: The tariff classification of a food ingredient from Canada Dear Mr. Kavanaugh: In your letter dated March 5, 2003 on behalf of Tradeco Ltd., Stone Mountain, GA, you requested a tariff classification ruling. An ingredients breakdown was submitted with your letter. Alba Pastry Cream 160-120 is a powder composed of sugar (over 10 percent), starch, skim milk powder, maltodextrin, whipping agent, whey powder, vanilla flavor and yellow color. The product contains less than 5.5 percent butterfat, and less than 16 percent milk solids. When mixed with water, an “instant custard” is prepared. Alba Pastry Cream 160-120 will be imported in bulk containers for institutional use. The applicable subheading for the Alba Pastry Cream 160-120, 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, groats, meal, starch or malt extract, not containing cocoa…not elsewhere specified or included…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 23.7 cents per kilogram plus 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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