CLA-2-19:OT:RR:NC:2:228
Ms. Gloria Chau
Trader Joe’s Company
P.O. Box 5049
Monrovia, CA 91017
RE: The tariff classification of food products from France
Dear Ms. Chau:
In your letter dated August 31, 2010 you requested a tariff classification ruling.
Images of five products accompanied your letter. All are frozen food products, packed for retail sale. Brioche is a baked bread consisting of wheat flour, eggs, butter, sugar, yeast, salt, and color. A single brioche is put up in a package containing 270 grams, net weight. Sorbet Log Cube consists of alternating layers of sorbet rods (raspberry, mango, and lemon) stacked on top of an almond biscuit. One cube is packed in a retail container. Macarons is a “sandwich” consisting of two almond pastry discs with a raspberry sorbet filling. Two units are packed in a container holding 150 grams, net weight.
The applicable subheading for the Brioche will be 1905.90.1049, Harmonized Tariff Schedule of the United States (HTSUS), which provides for bread, pastry, cakes, biscuits and other bakers’ wares…other…bread, pastry cakes, biscuits and similar baked products…frozen…other. The duty rate will be free.
The applicable subheading for the Sorbet Log Cube and the Macarons will be 2105.00.5000, HTSUS, which provides for ice cream and other edible ice, whether or not containing cocoa…other. The duty rate will be 17 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/.
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 a classification ruling on the yogurt patties with sorbet shell and the fruit pops (smoothies). For the yogurt patties, your request for a classification ruling should include the nonfat milk solids and the milk fat content in both the centers and the coatings. For the fruit pops, provide a complete ingredients breakdown, by weight, clarification regarding whether the “fruit” ingredients are in the form of purees, juices, etc., and a description of the manufacturing process for these items. When this information is available, you may wish to consider resubmission of your request.
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