CLA-2-19:OT:RR:NC:N2:228
Ms. Linda Labrosse
Linda Labrosse, CCS.
6568 Lavoie Street
Val-Morin, Quebec
Canada J0T 2R0
RE: The tariff classification of vanilla crème brulee from Canada
Dear Ms. Labrosse:
In your letter dated October 16, 2015, you requested a tariff classification ruling on behalf of Fins Gourmands Inc., Canada.
An ingredients list, the production steps and a picture of the product accompanied your inquiry. Additional information was provided via eMail dated October 19, 2015. The vanilla crème brulee is a fully baked crème dessert, caramelized on top, imported in frozen condition, in single-serving porcelain ramekins containing 95 grams each, packed 24 in a box. The vanilla crème brulee dessert is said to be composed of approximately 59 percent cream, 24 percent egg yolk, 12 percent sugar, 6 percent liquid egg whites, and less than one percent xanthan gum, carragean, dextrose, guar gum, locust bean gum, and vanilla bean.
The applicable subheading for the vanilla crème brulee will be 1905.90.9090, 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 . . . other . . . other. The general 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 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