CLA-2-19:OT:RR:NC:N2:228
Mr. Daniel Bazua
Richard L. Jones Custom Brokers, Inc.
444 North Cesar Chaves Street
San Luis, AZ 85349
RE: The tariff classification of Chocolate Raspberry Tamales from Mexico
Dear Mr. Bazua:
In your letter dated August 19, 2015, you requested a tariff classification on behalf of Sana Internacional SA de CV, San Luis, AZ.
Frozen Chocolate Raspberry Tamales are said to be frozen baked products each wrapped in a corn husk, packed four in a sealed plastic bag for retail sale. The tamale is made with a coco flavored dough filled with chocolate chunks, raspberry sauce, and raspberries. The stated ingredients are approximately 73 percent dough (approximately 28 percent evaporated milk, 19 percent corn flour, 15 percent water, 10 percent brown sugar, 10 percent butter, 8 percent canola oil, 7 percent cocoa, 3 percent baking powder, and less than 1 percent salt and cinnamon powder), 18 percent chocolate chunks, 6 percent raspberry fruit, and 4 percent raspberry sauce. The products need to be heated in a microwave oven or steamed on a stovetop before serving.
The applicable subheading for the Frozen Chocolate Raspberry Tamales will be 1905.90.1041, Harmonized Tariff Schedule of the United States (HTSUS), which provides for bread, pastry, cakes, biscuits and other bakers’ wares, whether or not containing cocoa ... other ... bread, pastry, cakes, biscuits and similar baked products, and puddings, whether or not containing chocolate, fruit, nuts or confectionery ... frozen ... pastries, cakes and similar sweet baked products. The general rate of duty will be free.
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 http://www.usitc.gov/tata/hts/.
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 ww.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 Bruce N. Hadley, Jr. at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division