CLA-2-19:RR:NC:N2:228 M81138
Mr. Brian Kavanaugh
Deringer Logistics Consulting Group
One Lincoln Blvd.
Rouses Point, NY 12979
RE: The tariff classification of quiches and dips from Canada
Dear Mr. Kavanaugh:
In your letter dated March 9, 2006, on behalf of Les Plats du Chef, Dollard-des Ormeaux, PQ, Canada, you requested a tariff classification ruling.
Four products, two quiches and two dips, were described in your letter. Broccoli and Cheddar Quiche and Red Pepper and Spinach Quiche are fully cooked products composed of a pastry crust with a filling. Broccoli and Cheddar Quiche consists of broccoli, cottage cheese, cheddar cheese, flour, egg whites, milk, onions, water, vegetable oil, and food starch. Spinach and Roasted Bell Pepper Quiche consists of Monterey Jack cheese, flour, milk, half-and-half, eggs, margarine, spinach, onions, red bell peppers, and water. The quiches will be imported in refrigerated condition, two 23-ounce quiches in a box, and require reheating prior to consumption. Chunky Artichoke and Jalapeno Dip and Spinach Dip are ready to eat products, imported in refrigerated condition in 31 or 32-ounce plastic containers. Chunky Artichoke and Jalapeno Dip is composed of cream cheese, Monterey Jack cheese, artichoke hearts, mayonnaise, onions, jalapeno peppers, and garlic. Spinach Dip is composed of sour cream, mayonnaise, spinach, water chestnuts, onions, celery, and a “vegetable base.”
The applicable subheading for the Broccoli and Cheddar Quiche and Red Pepper and Spinach Quiche will be 1905.90.9060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for bread, pastry, cakes, biscuits and other bakers’ wares…other…other…pizza and quiche. The rate of duty will be 4.5 percent ad valorem
The applicable subheading for the Chunky Artichoke and Jalapeno Dip and the Spinach Dip will be 2103.90.9091, HTSUS, which provides for sauces and preparations therefor…other…other…other. The rate of duty will be 6.4 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