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 March 18, 2011, you requested a tariff classification ruling.
Ingredients breakdowns were submitted with your letter. Images of the products were provided with earlier correspondence. Cinnamon Roll Dough (sku number 10247) and Cinnamon Sweet Roll (sku number 10252) are unbaked roll-shaped pastries with a cinnamon filling, weighing 2 oz (57 g) and 1.5 oz (42 g), net weight, respectively. Ingredients common to both are flour, water, yeast, sugar, sweet dough concentrate, shortening, cinnamon filling, margarine, flavor and cinnamon. Cinnamon Roll Dough also contains cinnamon flakes, mono glycerides and enzymes. The total sugar content of each product is over 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.
The applicable subheading for the Cinnamon Roll Dough (sku number 10247) and Cinnamon Sweet Roll (sku number 10252), if imported in quantities that fall within the limits described in additional U.S. note 8 to chapter 17, will be 1901.90.5600, HTSUS, which provides for food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40 percent by weight of cocoa calculated on a totally defatted basis … other … other … other … articles containing over 10 percent by dry weight of sugar described in additional U.S. note 3 to chapter 17… described in additional U.S. note 8 to chapter 17 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 8 to chapter 17 have been reached, these products will be classified in subheading 1901.90.5800, HTSUS, and dutiable at the rate of 23.7 cents per kilogram plus 8.5 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.
The question of classification for the Cinnamon Sweet Roll (sku number 10240) is being referred to U.S. Customs and Border Protection, Regulations & Rulings, 799 9th Street N.W. - 7th floor, Washington, DC 20229-1177. A ruling will be issued to you from that office.
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