CLA-2-19:RR:NC:2:228 R00999
Mr. Jay Yang
The Boulangerie, Inc.
1450 Young Street
Honolulu, HI 96814
RE: The tariff classification of frozen dough products from South Korea
Dear Mr. Yang:
In your letter dated October 27, 2004 you requested a tariff classification ruling.
Ingredients breakdowns accompanied your letter. The goods are frozen, unbaked doughs and filled dough products, put up in non-retail packing. Sweet Rice Bread, Sweet Bread, Soft Health Bread, and Soboro Bread all contain flour (rice and/or wheat), water, sugar, skim milk powder, salt, yeast or baking powder, and margarine or butter. Other ingredients, depending on the product, include eggs, gluten, and dough conditioner. The Sweet Rice Bread, Sweet Bread, and Soboro Bread contain over 10 percent sugar, by dry weight, and the Sweet Rice Bread contains a red bean paste filling, added prior to the freezing process. Tapioca Bread is composed of tapioca starch, eggs, shortening, water, wheat flour, corn starch, sesame, soy sauce, and salt.
The applicable subheading for the Sweet Bread and Soboro Bread, if imported in quantities that fall within the limits described in additional U.S. note 3 to chapter 19, will be 1901.20.6500 Harmonized Tariff Schedules of the United States (HTS), which provides for food preparations of flour, groats, meal, starch or malt extract, not containing cocoa…not elsewhere specified or included…mixes and doughs for the preparation of bakers’ wares of heading 1905…other…other…mixes and doughs described in additional U.S. note 1 to chapter 19…described in additional U.S. note 3 to this chapter and entered pursuant to its provisions. The rate of duty will be 10 percent ad valorem. If the quantitative limits of additional U.S. note 3 to chapter 19 have been reached, these products will be classified in subheading 1901.20.7000, HTS, and dutiable at the rate of 42.3 cents per kilogram plus 8.5 percent ad valorem. In addition, products classified in subheading 1901.20.7000, HTS, will be subject to additional duties based on their value, as described in subheadings 9904.19.11 to 9904.19.19, HTS
The applicable subheading for the Tapioca Bread and Soft Health Bread will be 1901.20.8000, HTS, which provides for food preparations of flour, groats, meal, starch or malt extract…other…other…mixes and doughs for the preparation of bakers’ wares of heading 1905…other…other. The rate of duty will be 8.5 percent ad valorem.
The applicable subheading for the Sweet Rice Bread, if imported in quantities that fall within the limits described in additional U.S. note 8 to chapter 17, will be 1901.90.5600, HTS, which provides for food preparations of flour, groats, meal, starch or malt extract…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 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, this product will be classified in subheading 1901.90.5800, HTS, and dutiable at the rate of 23.7 cents per kilogram plus 8.5 percent ad valorem. In addition, products classified in subheading 1901.90.5800, HTS, will be subject to additional duties based on their value, as described in subheadings 9904.17.49 to 9904.17.56, 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 telephone number (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 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 Stanley Hopard at 646-733-3029.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division