CLA-2-19:S:N:N1:228
2106.90.6099
Ms. Myriam Bouchard
Heaven Delivers, Inc.
77 Parc Terrace East, Suite D-65
New York, NY 10034
RE: The tariff classification of food products from Canada
Dear Ms. Bouchard:
In your letter dated December 3, 1991, received on
December 17, 1991, you requested a tariff classification ruling.
Descriptive literature for five retail-packed products
accompanied your letter. Millet Pie and Seitan Pie are partially
cooked, frozen products consisting of a pastry shell filled with
a variety of ingredients in a round, microwaveable dish. Millet
Pie is composed of water, flour, onions, millet, mushrooms, palm
oil, oats, sunflower oil, tamari, salt, butter and spices.
Seitan Pie is made from water, flour, potatoes, palm oil, wheat
gluten, onions, tamari, sunflower oil, oats, yeast, spices, and
salt. Both pies require further baking prior to eating. Tofu
Fricasse (sic) is a fully cooked, vacuum packed product
consisting of tofu, onions, tamari, sunflower oil, sesame oil,
and spices. Chinese Seitan is a similarly prepared and packaged
food dish consisting of water, tamari, lasagna sauce, peanut oil,
flour, molasses, wheat gluten, sunflower oil, salt, and spices.
These two products are refrigerated, requiring only warming prior
to eating. Vege-Spread is a fully cooked, vacuum packed product
in the form of a rectangular block, composed of water, sunflower
seeds, carrots, onions, potatoes, whole wheat flour, yeast,
sunflower oil, vegetable broth, salt, lemon juice, and spices.
The applicable subheading for the Millet Pie and Seitan
Pie will be 1901.90.9060, Harmonized Tariff Schedule of the
United States (HTS), which provides for food preparations of
flour, meal, starch or malt extract...other...other...put up for
retail sale. The duty rate will be 10 percent ad valorem.
The applicable subheading for Tofu Fricasse will be
2008.99.9010, HTS, which provides for other edible parts of
plants, otherwise prepared or preserved...other...other...bean
cake, bean stick, miso and similar products. The rate of duty
will be 7 percent ad valorem.
The applicable subheading for Chinese Seitan will be
2106.90.6097, HTS, which provides for food preparations not
elsewhere specified or included...other...other...containing
sugar derived from sugar cane and/or sugar beets. The rate of
duty will be 10 percent ad valorem.
The applicable subheading for Vege-Spread will be
2106.90.6099, HTS, which provides for food preparations not
elsewhere specified or included...other...other...other. The
rate of duty will be 10 percent ad valorem.
Goods classifiable under subheadings 1901.90.9060,
2008.99.9010, 2106.90.6097, and 2106.90.6099, HTS, which have
originated in the territory of Canada, will be entitled to a 6,
4.2, 6 and 6 percent ad valorem rate of duty, respectively, under
the United States-Canada Free Trade Agreement (FTA) 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