The tariff classification of a streusel topping from Canada

NY C88444 June 8, 1998 CLA-2-19:RR:NC:2:228 CATEGORY: Classification TARIFF NO.: 1901.90.9095 Mr. Robert A. DeCamp Livingston International, Inc. P.O. Box 2850 Champlain, NY 12919 RE: The tariff classification of a streusel topping from Canada Dear Mr. DeCamp: In your letter dated May 26, 1998, on behalf of Multifoods Company, Minnetonka, MN, you requested a tariff classification ruling. A sample and ingredients breakdown accompanied your letter. The sample was examined and disposed of. Streusel Topping 132 is a tan-colored article in the form of soft, moist clumps of granular material, said to be composed of 40-43 percent flour, 27.5-29 percent sugar, 27.5-32 percent shortening, and less than one percent each of salt, sodium bicarbonate, and flavor. The product is described as a ready-to-use, fully prepared topping, that will be packed in 50-pound cartons and sold to wholesale bakeries. The applicable tariff provision for the streusel topping will be 1901.90.9095, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for food preparations of flour, meal, starch or malt extract, not containing cocoa... other...other...other. The general rate of duty will be 7.6 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, Robert B. Swierupski Director, National Commodity Specialist Division