CLA-2-19:RR:NC:2:228 H85004
1901.20.8000
Mr. Shu-Hsiang Wang
YKH Corporation
601 S. King St., Ste #304
Seattle, WA 98104
RE: The tariff classification of doughs from China.
Dear Mr. Wang:
In your letter dated July 19, 2001, and facsimile dated August 8, 2001, you requested a tariff classification ruling.
Illustrative literature accompanied your first letter. Ingredients breakdowns were subsequently submitted. The products are frozen cookie doughs (KC2, RK201, RK235P, RK301, and RK401) and frozen, unbaked Philippine-style croissants. All products contain wheat flour, sugar (over 10 percent), egg, salt, water, whole milk powder, and milk fat. Depending upon type, the products may contain almond powder, coffee powder, chocolate paste, vanilla powder, chocolate flavor, yeast, and milk flavor. Cookie doughs KC2, RK301, and R401 contain over 5.5 but less than 25 percent butterfat. RK201 and RK235P contain over 25 percent butterfat. K235P, KC2 and RK201 are pre-sliced and ready to bake; all other cookie doughs are in tube-like form, and must be cut to size prior to baking. RK235P is put up in 300-gram, retail packages, and in 1-kilogram packages for industrial use. All other products are packed for industrial use in packages ranging from one kilogram to 10 kilograms.
The applicable subheading for the frozen sliced cookie doughs RK201 and RK235P (when packed for industrial use), if imported in quantities that fall within the limits described in additional U.S. note 3 to chapter 19, will be 1901.20.3000, 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…containing over 25 percent by weight of butterfat, not put up for retail sale…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 ad valorem. If the quantitative limits of additional U.S. note 3 to chapter 19 have been reached, the products will be classified in subheading 1901.20.3500, HTS, and dutiable at the rate of 42.3 cents per kilogram plus 8.5 percent ad valorem. In addition, products of China, classified in subheading 1901.20.3500, HTS, will be subject to additional duties based on their value, as described in subheadings 9904.19.11 to 9904.19.18, HTS.
The applicable subheading for the frozen cookie dough RK301 and R401, if imported in quantities that fall within the limits described in additional U.S. note 10 to chapter 4, will be 1901.20.4500, 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…other…dairy products described in additional U.S. note 1 to chapter 4… described in additional U.S. note 10 to chapter 4 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 10 to chapter 4 have been reached, the products will be classified in subheading 1901.20.5000, HTS, and dutiable at the rate of 42.3 cents per kilogram plus 8.5 percent ad valorem. In addition, products of China, classified in subheading 1901.20.5000, HTS, will be subject to additional duties based on their value, as described in subheadings 9904.04.50 to 9904.04.66, HTS.
The applicable subheading for the frozen sliced cookie dough KC2 and frozen Philippine style croissant dough, 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 ad valorem. If the quantitative limits of additional U.S. note 3 to chapter 19 have been reached, the products 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. In addition, products of China, classified in subheading 1901.20.7000, HTS, will be subject to additional duties based on their value, as described in subheadings 9904.19.11 to 9904.19.18, HTS.
The applicable subheading for the frozen sliced cookie dough RK235P, when packed for retail sale, 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 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...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