Ms. Paloma Alvarez
1370 Graham Bell Street
Boucherville, QC J4B 6H5
RE: The tariff classification of Frozen Chocolate Avalanche Dough from Canada
Dear Ms. Alvarez:
In your letter dated October 26, 2018, you requested a tariff classification ruling. You provided a sample, dough specification sheet, a breakdown of component materials by weight, manufacturing flow chart and product label. The sample was examined and disposed of.
Frozen Chocolate Avalanche Dough is said to be composed of flour (30 percent), milk chocolate chips (30 percent), sweet butter (16 percent), water (12 percent), cream yeast (3 percent), granulated sugar (3 percent), whole eggs (4 percent), and trace amounts of salt, enriched concentrated improver, milk, and wheat gluten. The production process is described as follows: mixing ingredients, lamination, cutting, racking, secondary lamination and cutting, filling, shaping, proofing, freezing and egg washing. The frozen ready-to-bake product, which is imported for retail sale, weighs 4.1 ounces each.
The applicable subheading for the Frozen Chocolate Avalanche Dough, 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 (HTSUS), which provides for food preparations of flour…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: 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 general 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 Frozen Chocolate Avalanche Dough will be classified in subheading 1901.20.7000, HTSUS, and dutiable at the general rate of 42.3 cents per kilogram plus 8.5 percent ad valorem. In addition, products classified in subheading 1901.20.7000, HTSUS, will be subject to additional duties based on their value, as described in subheadings 9904.19.11 to 9904.19.19, HTSUS.
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.
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 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 Ekeng Manczuk at [email protected]
Steven A. Mack
National Commodity Specialist Division