CLA-2-19:S:N:N1:228
Mr. Marco L. Buchbinder
28 Cliff Road
Wellesley, MA 02181-3024
RE: The tariff classification of frozen food products from Italy
Dear Mr. Buchbinder:
In your letters dated August 10, 1992 and September 15,
1992, you requested a tariff classification ruling.
Samples and ingredients breakdowns accompanied your first
letter. A description of the manufacturing process was provided
with your September correspondence. Three products are
identified. "Omelettelle," described as a cholesterol-free
omelette, available in three varieties (plain, onion, and
spinach), is in the form of a disk approximately 5 1/2 inches in
diameter and 1/4-inch thick. Ingredients common to all types
are albumen, wheat flour, olive oil, corn oil, baking powder, soy
protein, salt, and soy lecithin. Other ingredients, depending on
variety, are onions, spinach, carrot extract, carrot juice, and
garlic. Omelettelle is cooked in a mold consisting of two hot
plates on top of each other. "Pizzelle" is a semicircular
shaped product consisting of a crepe (wheat flour, corn starch,
eggs, salt, yeast and whey), cooked on a griddle, folded in half,
and filled with a mixture of tomatoes, cheese, whey, oil, salt,
and oregano. The final product is called "Crespelle." These are
also semicircular articles consisting of a crepe with a filling
(mushroom or spinach and cheese). All products will be imported
frozen, with anticipated sales to retailers, distributors,
restaurants, and caterers.
The applicable subheading for the pizzelle and crespelle
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...other. The rate of
duty will be 10 percent ad valorem.
The applicable subheading for the omelettelle will be
2106.90.6095, HTS, which provides for food preparations not
elsewhere specified or included...other...other...frozen. The
rate of duty will be 10 percent ad valorem.
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