CLA-2-19:OT:RR:NC:N5:231
Mr. Steve L. Sanders
Sanders Brokerage Services
1050 B Street
Building B, Suite No.1
Blaine, WA 98231
RE: The tariff classification of Vegetable Spring Roll and Apple Pie Roll from Canada
Dear Mr. Sanders:
In your letter dated December 11, 2023, you requested a tariff classification ruling on behalf of your client, Fine Choice Foods Ltd. (Richmond, BC Canada).
The subject merchandise is Crispy Vegetable Spring Rolls and Apple Pie Rolls. The products are described as a traditional Chinese snack comprised of a savory or sweet filling wrapped in a light and crispy pastry sheet. The two rolls under consideration are more specifically described as follows.
Crispy Vegetable Spring Rolls have a filling composed of cabbage, textured soy flour, carrots, sugar, salt, ground sesame, mushrooms, turmeric, granulated garlic, and sesame oil. The wrapper is made of water, bleached enriched wheat flour, niacin, iron, thiamine mononitrate, riboflavin, folic acid, benzoyl amylase, salt, leavening composed of sodium acid pyrophosphate, sodium bicarbonate, corn starch, monocalcium phosphate, and calcium sulfate, plus canola oil. The rolls are accompanied by a plum sauce made of water, sugar, pumpkin, vinegar, modified corn starch, salt, apricot puree, guar gum, and xanthan gum. The crispy vegetable spring rolls are packaged fully cooked, eighteen to a box, with each box weighing 38.8 ounces.
Apple Pie Rolls have a filling composed of apples, sugar, water, corn starch, apple juice concentrate, natural flavors, powdered cellulose, cinnamon, lemon juice concentrate, salt, and ascorbic acid. The wrapper is made of water, bleached enriched wheat flour, niacin, iron, thiamine mononitrate, riboflavin, folic acid, benzoyl amylase, salt, leavening composed of sodium acid pyrophosphate, sodium bicarbonate, corn starch, monocalcium phosphate, and calcium sulfate, plus canola oil. The rolls are accompanied by a caramel sauce made of sugar, corn syrup, brown sugar, water, canola oil, sweetened condensed milk made of concentrated milk, sugar, and lactose, plus non-fat milk ingredients, butter, tapioca dextrin, salt, sunflower lecithin, natural flavors, carrageenan, xanthan gum, caramel color, and potassium sorbate for freshness. The apple pie rolls are packaged fully cooked, sixteen to a box, with each box weighing 33.51 ounces.
The applicable subheading for the Crispy Vegetable Spring Rolls and Apple Pie Rolls will be 1901.90.9185, Harmonized Tariff Schedule 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: Wheat-flour-soya blends.” The rate of duty will be 6.4 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 https://hts.usitc.gov/current.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of CBP and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
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.
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 control number indicated above should be provided with entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Ekeng Manczuk at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division