CLA-2-19:OT:RR:NC:N2:228
Ms. Vi Nguyen
Trangs Group USA
7108 Katella Avenue, Suite 404
Stanton, CA 90680
RE: The tariff classification of frozen samosas with chutney sauce from Vietnam
Dear Ms. Nguyen:
In your letter dated December 8, 2015, you requested a tariff classification ruling.
Ingredients breakdowns, manufacturing flow charts, and photo images of the product accompanied your inquiry. The product is composed of 30 pieces of frozen par-fried samosas in plastic bags (1.85 lbs.) and mango chutney sauce in four plastic sachets (0.65 lbs.), packaged together in a glossed cardboard box for retail sale, weighing 2.5 lbs., all net weights. The samosas are par-fried triangular pastries filled with a filling. The pastry is said to contain wheat flour, water, palm oil, salt, sugar, and caramel. The filling is said to contain potato, peas, tapioca starch, cumin powder, salt, garam masala, sugar, cumin seeds, ginger, chili powder, and yeast extract. The mango chutney sauce is said to contain water, mango jam, glucose syrup, pineapple juice, sugar, modified corn starch, vinegar, wheat flour, salt, citric acid, red chili, dried parsley, and paprika (color). Before consumption, the samosas must be cooked in the oven or deep fried, and the sauce is de-frosted separately, but served together.
The applicable subheading for the frozen par-fried samosas with mango chutney sauce will be 1905.90.1041, 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 … bread, pastry, cakes, biscuits, and similar baked products, and puddings, whether or not containing chocolate, fruit, nuts or confectionery … frozen … pastries, cakes and similar sweet baked products. The general rate of duty will be free.
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