CLA-2-19:S:N:N1:228 851608
Mr. John M. Peterson
Neville, Peterson & Williams
39 Broadway
New York, NY 10006
RE: The tariff classification of a stuffed pastry product from
Canada.
Dear Mr. Peterson:
In your letter dated April 18, 1990, on behalf of The
Pillsbury Company, you requested a tariff classification ruling.
The product is described as consisting of a pastry dough
stuffed with sauce, meat, cheese, spices and flavorings. The
meat content will range from 9 to 13.5 percent of the product's
overall weight. The stuffed article will be fried, frozen, and
packed in retail containers. The food product is fully cooked,
requiring only reheating prior to consumption.
The applicable subheading for the stuffed pastry product
will be 1905.90.9090, Harmonized Tariff Schedule of the United
States (HTS), which provides for bread, pastry, cakes, biscuits
and other bakers' wares...other...other. The rate of duty will
be 10 percent ad valorem.
Goods classifiable under subheading 1905.90.9090, HTS,
which have originated in the territory of Canada, will be
entitled to an 8 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