CLA-2-19:OT:RR:NC:N2:228
Matthew John Cappiello
King and Prince Seafood Corporation
1 King and Prince Boulevard
Brunswick, GA 31520
RE: The tariff classification of Mini Grantins from France
Dear Mr. Cappiello:
In your letter dated March 14, 2012, you requested a tariff classification ruling.
Ingredients information and pictures of the packaging accompanied your letter. A manufacturing flow chart and additional information were submitted via email transmissions on March 21 and March 22, 2012. Mini Gratins are frozen, baked, cupcake-shaped food products, composed of 57 percent pre-cooked (peeled, sliced and blanched) potatoes, 11 percent cream, 5 percent Emmental cheese, with the balance (27 percent) consisting of béchamel sauce, potato starch, egg yolk, milk proteins, lactose, salt, thickeners and herbs, weighing 120 grams each, 12 pieces in a container. The products are prepared by cutting and mixing the pre-cooked potatoes with other ingredients, baking in the baking molds, freezing, removing from the baking molds and packaging. Mini Gratins will be imported in frozen condition. The consumer will cook the products in a microwave or oven and consume them as a side dish.
The applicable subheading for the Mini Gratins will be 1905.90.9090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for bread, pastry, cakes, biscuits and other baker’s wares … other … other. The rate of duty will be 4.5 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 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 www.fda.gov/oc/bioterrorism/bioact.html.
Section 304 of the Tariff Act of 1930, as amended (19 U.S.C. 1304), provides, in general, that all articles of foreign origin imported into the United States must be marked in a conspicuous place as legibly, indelibly and permanently as the nature of the article (or its container) will permit, in such a manner as to indicate the English name of the country of origin to an ultimate purchaser in the United States. The implementing regulations to 19 U.S.C. 1304 are set forth in Part 134, Customs Regulations (19 CFR Part 134). The pictures of the package you submitted do not appear to be properly marked with the country of origin. You may wish to discuss the matter of country of origin marking with the Customs Import Specialist at the proposed port of entry.
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 (646) 733-3029.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division