CLA-2-19:RR:NC:N2:228 L89965
Ms. Helen Sugar
BCB International, Inc.
1010 Niagara Street
Buffalo, NY 14213-1501
RE: The tariff classification of frozen dough from Canada
Dear Ms. Sugar:
In your letter dated January 10, 2006, on behalf of Royal Prime Bakers, Inc., Toronto, Ontario, Canada, you requested a tariff classification ruling.
Ingredients breakdowns were submitted with earlier correspondence, and a description of the manufacturing process and use of the goods was submitted with your current inquiry. You state the latter information was submitted in earlier correspondence, with your client’s letter dated November 22, 2005. The November 22nd letter was never received by this office.
The merchandise is frozen puff pastry dough, in the form of sheets measuring 5 inches square and weighing 1.5 ounces. The frozen dough will be imported in packages containing 180 sheets, and sold to non-retail customers such as restaurants and supermarket in-store bakeries. The dough may be prepared according to two different recipes. Both include flour, water, butter, salt, and cream of tartar. One formulation also includes “rework” material (i.e., dough prepared using the first recipe). In both cases, the butterfat content of the frozen dough is less than 25 percent.
The applicable subheading for the frozen puff pastry dough sheets, if imported in quantities that fall within the limits described in additional U.S. note 10 to chapter 4, will be 1901.20.4500, Harmonized Tariff Schedule of the United States (HTS), which provides for food preparations of flour, groats, meal, starch or malt extract, not containing cocoa…mixes and doughs for the preparation of bakers’ wares of heading 1905…other…other…dairy products described in additional U.S. note 1 to chapter 4…described in additional U.S. note 10 to chapter 4 and entered pursuant to its provisions. The rate of duty will be 10 percent ad valorem. If the quantitative limits of additional U.S. note 10 to chapter 4 have been reached, the frozen dough will be classified in subheading 1901.20.5000, HTS, and dutiable at the rate of 42.3 cents per kilogram plus 8.5 percent ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
This merchandise is subject to The Public Health Security and Bioterrorism Preparedness and Response Act of 2002 (The Bioterrorism Act), which is regulated by the Food and Drug Administration (FDA). Information on the Bioterrorism Act can be obtained by calling FDA at 301-575-0156, or at the Web site www.fda.gov/oc/bioterrorism/bioact.html.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Stanley Hopard at 646-733-3029.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division