CLA-2-19:OT:RR:NC:N2:228
Ms. Naima Djemaa
Bridor Inc.
1370 Graham Bell Street
Boucherville, Quebec, J4B6H5
Canada
RE: The tariff classification of frozen, unbaked, filled dough from France
Dear Ms. Djemaa:
In your letter dated February 23, 2015, you requested a tariff classification ruling.
Technical specification sheets accompanied your inquiry. Additional information was provided via email on March 4, 2015. “Raw Chocolate Croissant” (product code 283301) is an unbaked, frozen, individually cut dough filled with chocolate, composed of wheat flour, butter, water, chocolate, sugar, yeast, whole milk powder, wheat gluten, salt, emulsifier, flour treatment agent, enzymes, and egg wash, weighing 32 grams. The product is said to contain less than 10 percent cacao calculated on a totally defatted basis, approximately 17 percent butter fat by weight, and over 10 percent but less than 65 percent cane sugar by dry weight. The product will be packed in boxes holding 11.78 kilograms each and imported for bulk sale.
The applicable subheading for the “Raw Chocolate Croissant”, if imported in quantities that fall within the limits described in additional U.S. note 8 to chapter 17, will be 1901.90.5600 Harmonized Tariff Schedules of the United States (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, not elsewhere specified or included … 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 general 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, the product will be classified in subheading 1901.90.5800, HTSUS, and dutiable at the general rate of 23.7 cents per kilogram plus 8.5 percent ad valorem. In addition, products classified in subheading 1901.90.5800, HTSUS, will be subject to additional duties based on their value, as described in subheadings 9904.17.49 to 9904.17.56, HTSUS.
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,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division