CLA-2-19:RR:NC:2:228 G82994
Ms. Tatiana Spas
Niagara International Inc.
141 Cidermill Ave., Unit 2
Toronto, Ontario Canada
L4K 4G5
RE: The tariff classification of bakery products from Russia.
Dear Ms. Spas:
In your letter dated September 25, 2000, you requested a tariff classification ruling.
Descriptive and pictorial literature were submitted with your request. The bakery products include quick-frozen, pre-shaped, unbaked, plain, onion, mushroom, or cheese-filled Croissants. The major ingredients are wheat, margarine, yeast, sugar (less than 10 percent by dry weight), salt, and dough conditioner. The baked, ready to eat products include the Dan Cake - Swiss Roll and European Swiss Rolls which are a cake, fruit and cream roll with chocolate icing, Dan Cake - Magdalena, Magdalena - Round and Magdalena - Oval which are jam filled cup cakes, Dan cake - Sandwich Biscuit, is a flavored cream filled sandwich, and Shortcake is a small flaky pie crust with a fruit filling. The Dan Cake - Swiss Roll is made from wheat flour, sugar, invert syrup, eggs, vegetable shortening, skim milk, jam, chocolate icing, cornstarch, sorbite, salt, sodium phosphate, baking soda, citric acid and sorbic acid. The European Swiss Rolls are made from wheat, sugar, eggs, flavored filling, chocolate, milk, starch, baking powder, sugar supplement, salt, flavors, and sorbic acid. The Dan Cake - Magdalena, Magdalena - Round and Magdalena - Oval are made from wheat, sugar, vegetable oil, flavored filling, whole eggs, baking powder, and salt. The Shortcake is made from wheat, sugar, flavored filling, margarine, starch, eggs, milk, flavors, salt, and sorbic acid. The products are packed individually and in bulk for retail and institutional use.
The applicable subheading for the unbaked Croissants (plain) will be 1901.20.8000, harmonized Tariff Schedule of the United States (HTS), which provides for food preparations of flour, meal, starch or malt extract, not containing cocoa…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 unbaked Croissants (onion, mushroom or cheese filling) will be 1901.90.9095, HTS, which provides for food preparations of flour, meal, starch or malt extract, not containing cocoa…other…other …other. The rate of duty will be 6.4 percent ad valorem.
The applicable subheading for the Dan Cake - Swiss Roll, European Swiss Rolls, Dan Cake - Magdalena, Magdalena - Round, Magdalena - Oval, Dan cake - Sandwich Biscuit, and Shortcake will be 1905.90.1090, HTS, which provides for bread, pastry, cakes, biscuits and other bakers' wares, whether or not containing chocolate, fruit, nuts, or confectionery…other…pastry, cakes, biscuits and similar baked products…other…other. The rate of duty will be free.
Your inquiry does not provide enough information for us to give a classification ruling on the unbaked Danish and Fagotinni with fruit-flavored fillings. Your request for a classification ruling should include a complete ingredients breakdown, by weight, for the fruit fillings for both products.
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 212-637-7065.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division