The tariff classification of a custard mix from Canada

NY I89244 December 12, 2002 CLA-2-19:RR:NC:2:228 I89244 CATEGORY: Classification TARIFF NO.: 1901.90.5600; 1901.90.5800 Mr. Brian Kavanaugh Deringer Logistics Consulting Group 1 Lincoln Blvd. Suite 225 Rouses Point, NY 12979 RE: The tariff classification of a custard mix from Canada Dear Mr. Kavanaugh: In your letter dated December 5, 2002, on behalf of Edde Almond Paste, Gatineau, PQ, Canada, you requested a tariff classification ruling. An ingredients breakdown and a copy of the product label were submitted with your letter. Custard Crème Mix is a dry mix composed of 53 percent sugar, 27 percent corn starch, 12 percent skim milk powder, 4 percent whole egg powder, 1.8 percent each of titanium dioxide and dextrose, and 0.4 percent flavors and colors. The mix will be imported in containers holding 10 kilograms, net weight, and sold to bakeries and other non-retail buyers. Users will add milk and water and cook until thickened. The finished custard will be used as a pastry filling. The applicable subheading for the Custard Crème Mix, if imported in quantities that fall within the limits described in additional U.S. note 8 to chapter 17, will be 1901.90.5600, Harmonized Tariff Schedules of the United States (HTS), which provides for food preparations of flour, groats, meal, starch or malt extract, not containing cocoa…not elsewhere specified or included…other…other…articles containing over 10 percent by dry weight of sugar described in additional U.S. note 3 to chapter 17… described in additional U.S. note 8 to chapter 17 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 8 to chapter 17 have been reached, the product will be classified in subheading 1901.90.5800, HTS, and dutiable at the rate of 23.7 cents per kilogram plus 8.5 percent ad valorem. The rates of duty will be unchanged in 2003. 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 646-733-3029. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division