The tariff classification of a cake mix base from Canada

NY 887993 September 7, 1993 CLA-2-19:S:N:N7:228 CATEGORY: Classification TARIFF NO.: 1901.90.8070 Mr. Clark D. Bien Total Foods Corporation 6018 West Maple Road Suite 888 West Bloomfield, MI 48322 RE: The tariff classification of a cake mix base from Canada Dear Mr. Bien: In your letter dated July 2, 1993 you requested a tariff classification ruling. A sample, submitted with your letter, was forwarded to the U.S. Customs laboratory for analysis. The sample, described as a "cake mix base," is a white powder, said to consist of 64 percent sugar, 35 percent cake flour, and one percent soybean oil. Laboratory analysis found the sample to contain 64.8 percent sucrose. The product will be used as an ingredient in the preparation of cake mixes; it is not a complete mix as imported. Consumers of this mix will be required to add shortening, salt, milk, water, flavors and colors, prior to baking. The cake mix base will be imported in 2000-pound bulk bags and 100-pound paper bags. The applicable subheading for this product will be 1901.90.8070, Harmonized Tariff Schedule of the United States (HTS), which provides for food preparations of flour, meal, starch or malt extract, not containing cocoa powder...other...subject to quotas established pursuant to section 22 of the Agricultural Adjustment Act, as amended...provided for in subheading 9904.60.60. The duty rate will be 10 percent ad valorem. Goods classifiable under subheading 1901.90.8070, HTS, which have originated in the territory of Canada, will be entitled to a 5 percent ad valorem rate of duty under the United States-Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport