CLA-2-19:OT:RR:NC:2:228
Ms. Adrienne Clift
Ready Bake Foods
2095 Meadowvale Blvd
Mississauga, Ontario L5N 5N1, Canada
RE: The tariff classification of frozen, unbaked pastries from Canada
Dear Ms. Clift:
In your letter dated February 24, 2011, you requested a tariff classification ruling.
Ingredients breakdowns and images of the products were submitted with your letter. Cinnamon Sweet Roll (sku number 10240) is an unbaked roll-shaped pastry with a cinnamon filling. The pastry is composed of flour, water, yeast, sugar, sweet dough concentrate, shortening, cinnamon filling, margarine, flavor and cinnamon, and weights 2.5 oz (71 g), net weight. The total sugar content is less than 10 percent, by dry weight. The frozen products will be imported in a cardboard box holding 16.9 lb, net weight, and sold to retail stores who need to proof and bake the products before selling to the public.
In your letter, you suggested the product should be classified in either subheading 1901.20, or 1901.90.5600, Harmonized Tariff Schedule of the United States (HTSUS), the provisions for mixes and doughs for the preparation of bakers’ wares of heading 1905, or other food preparations of flour described in additional U.S. note 8 to chapter 17, respectively. Based on the product’s ingredient composition, form, and use, it will be classified elsewhere.
The applicable subheading for the Cinnamon Sweet Roll (sku number 10240) will be 1901.90.9095, HTSUS, which provides for food preparations of flour, groats, meal, starch or malt extract, not containing cocoa…other…other…other…other. The rate of duty will be 6.4 percent ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
Your inquiry does not provide enough information for us to give a classification ruling on Cinnamon Roll Dough (sku number 10247) and Cinnamon Sweet Roll (sku number 10252). Your request for a classification ruling should provide a complete ingredients breakdown for the cinnamon flakes and the filling EZEE cinnamon mix. When this information is available, you may wish to consider resubmission of your request. If you decide to resubmit your request, please include all of the material that we have returned to you.
This merchandise is subject to The Public Health Security and Bioterrorism Preparedness and Response Act of 2002 (The Bioterrorism Act), which is regulated by the Food and Drug Administration (FDA). Information on the Bioterrorism Act can be obtained by calling FDA at 301-575-0156, or at the Web site www.fda.gov/oc/bioterrorism/bioact.html.
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