CLA-2-19:S:N:N1:228
Mr. Kevin Haggard
Sunblest Foods, Inc.
19653 70th Avenue South
Kent, WA 98032
RE: The tariff classification of frozen pastry products from
Canada
Dear Mr. Haggard:
In your undated letter, received on March 3, 1991, you
requested a tariff classification ruling.
Descriptive literature for four, and ingredients
breakdowns for five products, were submitted with your letter.
Four of the items in the "Dine-A-Bite" product line are single-
serving, prepared food preparations consisting of a pastry shell
with a variety of fillings. "Breakfast Bite" has an egg, cheese,
potato and onion filling. "Broccoli Cheese" contains potatoes,
cheese, milk and broccoli. "Macaroni and Cheese" is filled with
cooked macaroni, cheese, milk and red peppers. "Vegetarian
Chili" is filled with a variety of vegetables, and has a pastry
top shell. Illustrative literature was not provided for the
crumpets, which are leavened products made from water, flour,
salt, yeast, phos-fo-lac, calcium propionate and baking soda.
All five commodities have been pre-baked and frozen in Canada,
packed 24 to a case, and sold to retail delis and grocery chain
deli departments.
The applicable subheading for the crumpets will be
1905.90.1040, Harmonized Tariff Schedule of the United States
(HTS), which provides for bread, pastry, cakes, biscuits and
other bakers' wares...other...bread, pastry, cakes, biscuits and
similar baked products...whether or not containing chocolate,
fruit, nuts or confectionery...frozen. The duty rate will be
free.
The applicable subheading for "Breakfast Bite," "Broccoli
Cheese," "Macaroni and Cheese," and "Vegetarian Chili" will be
1905.90.9090, HTS, which provides for bread, pastry, cakes,
biscuits and other bakers' wares...other...other...other. The
rate of duty will be 10 percent ad valorem.
Goods classifiable under subheading 1905.90.9090, HTS,
which have originated in the territory of Canada, will be
entitled to a 7 percent ad valorem rate of duty 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