The tariff classification of scone mixes and a muffin mix from Canada.

NY G88069 March 20, 2001 CLA-2-19:RR:NC:2:228 G88069 CATEGORY: Classification TARIFF NO.: 1901.20.6500, 1901.20.7000, 1901.20.8000 Ms. Kathryn L. Moss Tower Group International, Inc. 128 Dearborn Street Buffalo, NY 14207 RE: The tariff classification of scone mixes and a muffin mix from Canada. Dear Ms. Moss: In your letter dated February 20, 2001, on behalf of Cobblestone Kitchens Inc., you requested a tariff classification ruling. Ingredients breakdowns for three dry scone mixes and a muffin mix were submitted with your letter. The Basic Scone Mix, Cranberry Scone Mix, and Lemon Poppy Seed Scone Mix, each contain 66-70 percent flour, 12.5-14 percent vegetable oil shortening, 4.5-9 percent sugar, 3-4 percent baking powder and less than 2 percent salt. The Basic Scone Mix also contains 4 percent whey and less than 2 percent butter powder. The Cranberry Scone Mix also contains 4 percent fructose, and less than 2 percent each of buttermilk, freeze-dried cranberries, dehydrated orange peel, maltodextrin, sodium aluminum phosphate, flavor and spice. The Lemon Poppy Seed Scone Mix also contains 9 percent fructose, and less than 2 percent each of buttermilk, dehydrated lemon peel, salt, poppy seeds, dextrose, sodium aluminum phosphate, flavor. The Mugg Muffin Mix contains 40 percent flour, 28 percent sugar, 10 percent vegetable oil shortening, 6 percent wheat bran, 5 percent each of dried whole egg and corn syrup solids, 3 percent molasses powder, and less than 2 percent each of canola oil, baking powder, sodium aluminum phosphate, salt, xanthan gum, spice, artificial flavor, caramel color, and calcium silicate. The ingredients are mechanically blended and packaged into pouches for retail sale. The applicable subheading for the Mugg Muffin 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, not containing cocoa or containing less than 40 percent by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included...mixes and doughs for the preparation of bakers' wares of heading 1905…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 at 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 42.3 cents per kilogram plus 8.5 percent ad valorem. The applicable subheading for the Basic Scone Mix, Cranberry Scone Mix, and the Lemon Poppy Seed Scone Mix, will be 1901.20.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for food preparations of flour, meal, starch, or malt extract, not containing cocoa…not elsewhere specified or included… mixes and doughs for the preparation of bakers’ wares of heading 1905…other…other. The rate of duty will be 8.5 percent ad valorem. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 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 212-637-7065. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division