M83692 M8 Ruling Active

The tariff classification of an éclair base from Sweden

Issued May 25, 2006 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 1901.20.8000

Headings: 1901

Product description

Semper Éclair Mix is a dry mix used to make shells for éclairs and cream puffs. The mix is composed of 50 percent flour, 35 percent starch, 10 percent vegetable oil, 4 percent baking powder, and one percent salt and emulsifiers. The mix is packed in 20-pound cartons and sold to bakers and food service customers, who will add water, eggs, and vegetable oil to make the batter for the pastry shells.

CBP rationale

The applicable subheading for this product will be 1901.20.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for food preparations of flour, groats, meal, starch or malt extract…mixes and doughs for the preparation of bakers’ wares of heading 1905…other…other…other…other.

Full text

NY M83692 May 25, 2006 CLA-2-19:RR:NC:N2:228 M83692 CATEGORY: Classification TARIFF NO.: 1901.20.8000 Mr. Robert Glover L.E. Coppersmith, Inc. 525 South Douglas Street El Segundo, CA 90245 RE: The tariff classification of an éclair base from Sweden Dear Mr. Glover: In your letter dated May 11, 2006, on behalf of Semper ASM, Las Vegas, NV, you requested a tariff classification ruling. Semper Éclair Mix is a dry mix used to make shells for éclairs and cream puffs. The mix is composed of 50 percent flour, 35 percent starch, 10 percent vegetable oil, 4 percent baking powder, and one percent salt and emulsifiers. The mix is packed in 20-pound cartons and sold to bakers and food service customers, who will add water, eggs, and vegetable oil to make the batter for the pastry shells. The applicable subheading for this product will be 1901.20.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for food preparations of flour, groats, meal, starch or malt extract…mixes and doughs for the preparation of bakers’ wares of heading 1905…other…other…other…other. The rate of duty will be 8.5 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. This merchandise is subject to The Public Health Security and Bioterrorism Preparedness and Response Act of 2002 (The Bioterrorism Act), which is regulated by the Food and Drug Administration (FDA). Information on the Bioterrorism Act can be obtained by calling FDA at 301-575-0156, or at the Web site www.fda.gov/oc/bioterrorism/bioact.html. 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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