The tariff classification of Ready-to-Eat Puddings from France

N316415 December 31, 2020 CLA-2-19:OT:RR:NC:N2:231 CATEGORY: Classification TARIFF NO.: 1901.90.2500 Joseph Spraragen, Esq. Grunfeld, Desiderio, Lebowitz Silverman & Klestadt LLP 599 Lexington Ave. New York, NY 10022 RE: The tariff classification of Ready-to-Eat Puddings from France Dear Mr. Spraragen: In your letter dated December 10, 2020, you requested a tariff classification ruling on behalf of your client, Materne North America Corporation (New York, NY). The subject merchandise is GoGo squeeZ® brand ready-to-eat puddings in four flavors, that is, vanilla, chocolate hazelnut, chocolate and banana. Common to the four flavors are the following ingredients: water, almond paste, pea protein, cane sugar, rice flour, tapioca flour, calcium phosphate, and flavorings. In addition to the common components, the following ingredients are included in three of the products - cocoa (chocolate and chocolate hazelnut puddings), hazelnut paste (chocolate hazelnut pudding) and banana purée (banana pudding). The GoGo squeeZ® brand ready-to-eat puddings, which are shelf stable products, are packaged for retail sale in individual 85-gram pouches. The applicable subheading for the Ready-to-Eat Puddings will be 1901.90.2500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: “Food preparations of flour, groats, meal, starch or malt extract… food preparations of goods of headings 0401 to 0404, not containing cocoa…not elsewhere specified or included: Other: Puddings ready for immediate consumption without further preparation.” The rate of duty will be Free. 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 the World Wide Web at https://hts.usitc.gov/current. 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). 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 Ekeng Manczuk at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division