CLA-2-19:S:N:N1:228 853214
Mr. David J. Rothwell
Goldfarb, Kaufman & O'Toole
918 Sixteenth Street, N.W. Suite 503
Washington, D.C. 20006-2902
RE: The tariff classification of frozen doughs from Saudi Arabia.
Dear Mr. Rothwell:
In your letter dated May 30, 1990, on behalf of Waleed El Shaer,
Falls Church, VA, you requested a tariff classification ruling.
Ingredients breakdowns for two products, and illustrative
literature for one, accompanied your inquiry. "Kunafa" shredded dough
is a frozen product in the form of this strands or filaments, made
from water, flour, corn starch, vegetable oil, dry milk, salt and
calcium prop???ate. After thawing, the dough will be used to make
pastry desserts, when mixed with honey, nuts, spices and butter, and
baked. "Phyllo" is described as thin sheets of frozen dough, composed
of flour, water, cornstarch, salt, calcuim prop???ate and sodium
sulphate. The sheets, when thawed, will be used as wrappers for baked
goods (strudels, ???????) or cheese, vegetable, or meat-filled
appetizers.
The applicable subheading for the frozen doughs will be
1901.20.0090, Harmonized Tariff Schedule of the United States (HTS),
which provides for food preparations of flour, meal, starch or malt
extract...mixes and doughs for the preparation of bakers' wares of
heading 1905...other...other. The rate of duty will be 10 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