The tariff classification of a macaroon mix from Canada

NY B85347 May 14, 1997 CLA-2-19:RR:NC:2:228 B85347 CATEGORY: Classification TARIFF NO.: 1901.20.6500; 1901.20.7000 Mr. Andrew Doornaert Tower Group International 6730 Middlebelt Road Romulus, MI 48174 RE: The tariff classification of a macaroon mix from Canada Dear Mr. Doornaert: In your letter dated April 30, 1997, on behalf of S. Gumpert Co. of Canada Ltd., you requested a tariff classification ruling. The product, "One Step Coconut Macaroon Mix," is a dry product, said to be composed of 37.2 percent coconut, 35.5 percent sugar, 15.3 percent corn syrup solids, 7.1 percent wheat flour, 1.9 percent modified starch, and less than one percent each of silicon dioxide, dried albumen, salt, corn starch, sodium bicarbonate, monocalcium phosphate, cream of tartar, sodium acid pyrophosphate, flavor, and sulphur dioxide. The mix will be imported in plastic-lined corrugated boxes, and requires only the addition of water and baking to create macaroons. The applicable subheading for the macaroon mix, if imported in quantities that fall within the limits described in additional U.S. note 3 to chapter 19, will be 1901.20.6500, 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 of heading 1905...other...other...mixes and doughs described in additional U.S. note 1 to chapter 19...described in additional U.S. note 3 to this chapter and entered pursuant to its provisions. The rate of duty will be 10 percent ad valorem. If the quantitative limits of additional U.S. note 3 to chapter 19 have been reached, the product will be classified in subheading 1901.20.7000, HTS, and dutiable at the rate of 46 cents per kilogram, plus 9.2 percent ad valorem. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 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, Gwenn Klein Kirschner Chief, Special Products Branch National Commodity Specialist Division