CLA-2-19:S:N:N7:228 806681
Cyril Cohen
100% Made In France Company
2900 N.W. 75th Street
Miami, Florida 33147
RE: The tariff classification of margarine croissants from the
Czech Republic.
Dear Mr. Cohen:
In your letter dated January 25, 1995, you requested a
tariff classification ruling.
Samples and ingredients breakdowns accompanied your letter.
The samples were examined and exposed of. Both products, the Raw
Margarine Croissant and the Preproofed Margarine Croissant are
preshaped croissants available in 1 oz, 1.7 oz, 2 oz, and 2.75
oz sizes. They are made of flour (44%), margarine (24%), sugar
(3%), yeast (1%), salt (1%), gluten (1%) and less than 1% of
malt, emulsifier, vegetable fat, ascorbic acid, mono and
diglycedrieds of fatty acids lecithin, calcium carbonate and
enzymes. The products are intended for sale to the food service
industry, supermarkets, cruise ships, etc.
The applicable subheading for the Raw Margarine Croissants
and the Preproofed Margarine Croissants 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 elsewhere specified or included...mixes and doughs
for the preparation of bakers' wares of heading
1905...other...other...other. The rate of duty will be 9.8%.
Articles classifiable under subheading 1901.20.8000, HTS,
which are products of the Czech Republic, are entitled to duty-
free treatment under the Generalized System of Preferences (GSP),
upon compliance with all applicable regulations.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport