The tariff classification of a dessert kit from Canada

NY 816123 October 31, 1995 CLA-2-19:R:N2:228 816123 CATEGORY: Classification TARIFF NO.: 1905.90.9090 Mr. Joe Giumentaro Ameri-Can Customhouse Brokers, Inc. 15 Lawrence Bell Drive Amherst, NY 14221 RE: The tariff classification of a dessert kit from Canada Dear Mr. Giumentaro: In your letter dated October 20, 1995, on behalf of Lindsey Foods, Scarborough, Ontario, Canada, you requested a tariff classification ruling. A sample, submitted with earlier correspondence, was examined and disposed of. Additional information was provided by two of your client's suppliers. Linsey's Banana Cream Pie Kit consists of separate packets of graham crumb mix, pie filling mix, butter flavor blend, and whipped topping mix, packaged together in a cardboard box, for retail sale. The graham crumbs are prepared from a baked biscuit (composed of flour, sugar, shortening, molasses, invert syrup, salt and leavening) that has been ground to a small particle size, and then mixed with sugar. The pie filling mix is composed of sugar, modified corn starch, dextrose, tetrasodium pyrophosphate, disodium phosphate, canola oil, monoglycerides, salt, flavor and color. The butter flavor blend is composed of partially hydrogenated canola oil, hydrogenated modified palm oil, canola oil, salt, monoglycerides, flavor, lecithin, and beta carotene. The topping mix contains a whipping agent, sugar, dried corn syrup, non-fat dried milk, gelatin, flavor and color. According to package instructions, the crumbs and butter flavor are combined and pressed into a pie plate. The filling mix is prepared by adding milk, and placed on top of the crumbs in two layers, separated by sliced bananas. The topping mix is prepared by adding milk and whipping, placed on the top of the dessert, and the finished product is placed into the refrigerator until set. The applicable subheading for the banana cream pie dessert kit will be 1905.90.9090 Harmonized Tariff Schedules of the United States (HTS), which provides for bread, pastry, cakes, biscuits and other bakers' wares...other...other...other. The rate of duty will be 9.1 percent ad valorem. This ruling is being issued under the provisions of Section 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 212-466-5760. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division