CLA-2-19:OT:RR:NC:N4:228
Brenda J. Mikell
Kuehne-Nagel
10 Exchange Place, 20th Floor
Jersey City, NJ 07302
RE: The tariff classification of frozen baked products from Belgium.
Dear Ms. Mikell:
In your letter dated March 28, 2017 you requested a tariff classification ruling on behalf of Creapan USA Corp., IL.
Ingredients breakdowns, manufacturing flow charts, and samples accompanied your inquiry.
Creapan brand “Traditional Dutch Crepes,” item number 100516, is said to contain approximately 37 percent water, 31 percent wheat flower, 14 percent palm oil, 10 percent eggs, 5 percent skimmed milk powder, 3 percent sugar, and less than 1 percent each salt, monocalcium phosphate, and sodium bicarbonate. A box is said to contain 8 crepes individually wrapped in plastic film, 50 grams each, net weight. The consumer instructions state one crepe may be pan fried for 2 minutes over medium heat with a little oil or butter, or microwaved for 40 seconds at 1000 watts.
Creapan brand “Delicious Mini Pancake Bites,” item number 303822, is said to contain approximately 32 percent wheat flour, 19 percent eggs, 18 percent palm oil, 13 percent sugar, 11 percent water, 6 percent whey powder, and less than 1 percent each, monocalcium phosphate, sodium bicarbonate, salt, citric acid, and vanilla milk flavoring. A box is said to contain 30 mini pancakes, 255 grams, net weight. The consumer instructions state 6 mini pancakes may be pan fried for 3 minutes over medium heat with a little butter, or microwaved for 40 seconds at 800 watts, or heated in an oven for 8 minutes at 180° Centigrade.
The applicable subheading for the two products will be 1905.90.1041, Harmonized Tariff Schedule of the United States (HTSUS), which provides for bread, pastry, cakes, biscuits and other bakers’ wares, whether or not containing cocoa . . . other . . . bread, pastry, cakes, biscuits, and similar baked products, and puddings, whether or not containing chocolate, fruit, nuts or confectionery . . . frozen . . . pastries, cakes and similar sweet baked products . . . . The general rate of duty will be free.
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 the World Wide Web at https://hts.usitc.gov/current.
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.
Your inquiry does not provide enough information for us to give classifications on the samples of crepes with Belgian chocolate, apple blueberry, strawberry, and Dulce de leche fillings. Your request should include complete ingredients breakdowns for the crepes, the fillings, narrative descriptions of the manufacturing processes, and manufacturing flowcharts respectively. The samples submitted will be retained in our office for 30 days pending resubmission of your ruling request. When this information is available, you may wish to consider resubmission of your request to the Director, National Commodity Specialist Division, Customs and Border Protection, 201 Varick Street, Suite 501, New York NY 10014, Attn: Binding Ruling Request. If you decide to resubmit your request, please include all of the material that we have returned to you and a copy of this letter.
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 Bruce N. Hadley, Jr. at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division