CLA-2-19:S:N:N7:228
Mr. Howard H. Meyer, Jr.
PBB USA, Inc.
434 Delaware Ave.
Buffalo, NY 14202
RE: The tariff classification of "Pocket Sandwiches" from Canada
Dear Mr. Meyer:
In your letter dated October 22, 1993, on behalf of McCain
Foods Ltd., Florenceville, New Brunswick, Canada, you requested a
tariff classification ruling.
Ingredients breakdowns and a description of the manufacturing process
for five products were submitted with your letter. Pocket Sandwiches are
frozen, fully baked food items consisting of a pocket-shaped bread with a
filling. The ratio of filling to pocket is 50:50. The filling in the
Hawaiian Pockets is composed of pineapples in syrup, mozzarella cheese,
tomato paste, ham, pepperoni, water, corn starch, and spices. Western
Omelette Pockets are filled with scrambled eggs, cheddar cheese, cheddar
cheese sauce, bacon, mushrooms, and onions. The Egg 'N Cheese Pocket has a
filling of scrambled eggs, cheddar cheese sauce, and cheddar cheese.
Deluxe Pockets are filled with mozzarella cheese, water, pepperoni, tomato
paste, red and green peppers, mushrooms, spices, and corn starch.
The applicable subheading for the Hawaiian, Western Omelette, Egg 'N
Cheese, and Deluxe Pocket Sandwiches will be 1905.90.9090, Harmonized
Tariff Schedule of the United States (HTS), which provides for bread,
pastry, cakes, biscuits and other bakers' wares...other...other...other.
The duty rate 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 5 percent ad
valorem rate of duty under the United States-Canada Free Trade Agreement
(FTA) upon compliance with all applicable regulations.
Your inquiry does not provide enough information for us to give a
classification ruling on the Pepperoni Pocket Sandwiches. Your request for
a classification ruling should include a complete ingredients breakdown.
The submitted ingredient listing does not appear to include all filling
ingredients, or does not correctly state their quantities.
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