CLA-2-19:S:N:N7:228 895892
Mr. Peter Macdonald
New Zealand Trade Development Board
780 Third Avenue
New York, NY 10017-2024
RE: The tariff classification of frozen, unbaked pastries from New Zealand
Dear Mr. Macdonald:
In your letter dated March 14, 1994, on behalf of The Pastry House Ltd., Auckland, New Zealand, you requested a tariff classification ruling.
The three products described in your letter are frozen, preformed, unbaked croissants, and similarly prepared plain and fruit-filled Danish pastries. All will be put up for sale to the food service industry (i.e., hotels, restaurants, and the like). The stated ingredients for the unproofed croissants and plain proofed Danish are 42 percent flour, 25 percent butter, 21 percent water, 6 percent sugar, 3 percent yeast, and less than one percent each of salt, skim milk powder, palm oil, lecithin, ascorbic acid, soya flour, and natural enzymes. The fruit-filled, proofed Danish will also contain a filling comprising 25 percent of the product's total weight. This filling will consist of 81 percent fruit, 10 percent modified starch, 8 percent sugar, and less than one percent each of cinnamon, citric acid, and potassium sorbate.
The applicable subheading for the frozen, unproofed croissants and the plain proofed Danish will be 1901.20.9095, 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 10 percent ad valorem.
The applicable subheading for the frozen, fruit-filled, proofed Danish pastry will be 1901.90.4950, HTS, which provides for food preparations of flour, meal starch or malt extract...other...containing over 5.5 percent by weight of butterfat and not packaged for retail sale...other...other. The rate of duty will be 16 percent ad valorem.
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