CLA-2-19:S:N:N7:228 808970
Cyril Cohen
Croissants de France, Inc.
2900 N.W. 75th Street
Miami, Florida 33147
RE: The tariff classification of butter croissants from the
Czech Republic.
Dear Mr. Cohen:
In your letter dated April 5, 1995, you requested a tariff
classification ruling.
Ingredients breakdowns accompanied your letter. Both
products, the Raw Butter Croissant and the Preproofed Butter
Croissant are preshaped croissants available in 1 oz, 1.7 oz, 2
oz, and 2.75 oz sizes. They are made of flour (44%), water
(25%), butter (25%), sugar (3%), yeast (1%), salt (1%), gluten
(1%) and less than 1% of malt, emulsifier, vegetable fat,
ascorbic acid, mono and diglycerides of fatty acids lecithin,
calcium carbonate and enzymes. The products are intended for sale
to cruise ships, supermarkets, the food service industry, etc.
The applicable subheading for the Raw Butter Croissants and
the Preproofed Butter 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