The tariff classification of pancake mix and maple syrup, fromCanada

NY 890304 October 6, 1993 CLA-2-19:S:N:N7:228 CATEGORY: Classification TARIFF NO.: 1901.20.0085 Ms. Dody Trombley F.W. Myers & Co., Inc. 33 West Service Road P.O. Box 188 Champlain, NY 12919 RE: The tariff classification of pancake mix and maple syrup, from Canada Dear Ms. Trombley: In your letter dated September 3, 1993, on behalf of E.D. Foods, Ltd., Pointe Claire, Quebec, Canada, you requested a tariff classification ruling. Your letter was received by this office on September 15, 1993. Samples and an ingredients breakdown accompanied your letter. The samples were examined and disposed of. The product consists of a 250- gram, foil-lined paper bag of pancake mix, and a 125-milliliter glass bottle of maple syrup, put up for retail sale in a cotton drawstring pouch. The mix, requiring only the addition of water to make pancake batter, is composed of wheat flour, skim milk powder, baking soda, dehydrated eggs, sugar, salt, corn starch, baking powder, buttermilk powder, and monocalcium phosphate. The sugar content is less than 10 percent, by weight. The applicable subheading for this pancake mix and maple syrup product will be 1901.20.0085, Harmonized Tariff Schedule of the United States (HTS), which provides for food preparations of flour, meal, starch or malt extract...mixes and doughs for the preparation of bakers' wares heading 1905...other...in dry form. The duty rate will be 10 percent ad valorem Goods classifiable under subheading 1901.20.0085, 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