Ms. Bettyanne Brownlee
English Bay Batter (Vancouver) Inc.
904 Cliveden Ave
New Westminster, British Columbia V3M 5R5
RE: The tariff classification and status under the North American Free Trade Agreement (NAFTA), of frozen cookie doughs from Canada; Article 509
Dear Ms. Brownlee:
In your letters dated January 13, 1999, and February 16, 1999, you requested a ruling on the status of frozen cookie doughs from Canada under the NAFTA.
Pictorial literature was submitted with your first letter. Ingredients breakdowns were submitted with your subsequent letter. The merchandise is frozen cookie dough packed in plastic pails containing 16 lbs., net weight, and sold to food service customers. White Chocolate, Double White Chunk, Sugar, Shortbread, and Monster each contain between 31.1-59.7 percent margarine, 19.9-26.7 percent sugar, 6.7-19.7 percent flour and 0.1-0.5 percent vanilla. The White Chocolate, Sugar, Double White Chunk, and Monster also contain between 9.2-10.7 egg, 1-1.1 percent molasses, 1.4-1.5 percent baking soda, and less than one percent each of water and salt. Depending upon flavor, the doughs also contain macadamia nuts, white chocolate chunks, butter flavor, baking powder, dark cocoa, cocoa chocolate chips and colored candy chips.
The ingredients used to manufacture the White Chocolate, Double White Chunk, Sugar, Shortbread and Monster cookie doughs are products of the United States and Canada.
The applicable subheading for the cookie doughs, 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 Schedule of the United States (HTS), which provides for food preparations of flour, 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...mixes and doughs for the preparation of bakers’ wares of heading 1905...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, the products will be classified in subheading 1901.20.7000, HTS, and dutiable at the rate of 43.6 cents per kilogram plus 8.8 percent ad valorem.
The White Chocolate, Double White Chunk, Sugar, Shortbread and Monster cookie doughs, being wholly obtained or produced entirely in the territory of Canada and the United States, will meet the requirements of HTSUSA General Note 12(b)(i), and will therefore be entitled to a free rate of duty under the NAFTA upon compliance with all applicable laws, regulations, and agreements.
This ruling is being issued under the provisions of Part 181 of the Customs Regulations (19 C.F.R. 181).
This ruling letter is binding only as to the party to whom it is issued and may be relied on only by that party.
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.
Robert B. Swierupski