CLA-2-20:OT:RR:NC:N2:228
Ms. Hazel Cua-Ing
Flegenheimer International Inc.
227 W. Grand Avenue
El Segundo, CA 90245
RE: The tariff classification of Frozen Banana Caramel Sticky Rice Spring Rolls from the United Arab Emirates
Dear Ms. Cua-Ing:
In your letter dated March 14, 2019, you requested a tariff classification ruling on behalf of your client, Dellah LLC, CA.
A photo of the product packaging and label, a list of ingredients, and a food safety system certification flow diagram were provided with your inquiry. The product, Frozen Banana Caramel Sticky Rice Spring Rolls, is said to contain approximately 22 percent wheat flour, 18 percent glutinous rice, 17 percent bananas, 14 percent water, 11 percent coconut cream, 8 percent sugar, 5 percent sunflower oil, 3 percent wheat starch, 1.5 percent lime and a trace amount of salt. The product is par-baked and frozen, then packed in packaging containing 9 ounces, net weight. Heating instructions recommend preheating a conventional oven to 365 degrees Fahrenheit, placing product on a baking sheet on the center rack for 10 -12 minutes and serving while hot. If using a microwave oven, place product on a microwave safe dish and heat for 25 seconds per roll until heated thoroughly. It will be imported and sold to hotels, restaurants, and catering services.
The applicable subheading for the Frozen Banana Caramel Sticky Rice Spring Rolls will be 1905.90.1049, 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 ... frozen ... other. 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 http://www.usitc.gov/tata/hts/.
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 ww.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 Bruce N. Hadley Jr. at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division