The tariff classification of pudding base mixes from Canada

NY 891186 November 22, 1993 CLA-2-19:S:N:N7:228 CATEGORY: Classification TARIFF NO.: 1901.90.8070 Mr. Bill Lawlor Select Ingredients 263 N. Forman Street Detroit, MI 48209 RE: The tariff classification of pudding base mixes from Canada Dear Mr. Lawlor: In your letter dated October 1, 1993, you requested a tariff classification ruling. Ingredients breakdowns and two samples accompanied your letter. The samples were forwarded to the U.S. Customs laboratory for analysis. "Pudding Base I" is a white powder said to contain 65 percent sugar, 19 percent corn starch, and 16 percent skim milk powder. Analysis found the sugar content of the sample to be 60.7 percent, and the milk content to be 14 percent. "Pudding Base II" is a white powder described as containing 64 percent sugar, 30 percent cornstarch, 5 percent maltodextrin, and one percent vanillin. Laboratory analysis found the sample of this item contained 62 percent sugar. The pudding bases are not complete mixes. They will be used in the United States as ingredients in the manufacture of puddings. Packing will be in industrial units, holding 100 or 2000 pounds. The applicable subheading for the pudding bases 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...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