CLA-2-16:RR:NC:2:228 M87185
Mr. Brian Kavanaugh
Deringer Logistics Consulting Group
1 Lincoln Blvd.
Suite 225
Rouses Point, NY 12979
RE: The tariff classification of food products from Canada.
Dear Mr. Kavanaugh:
In your letter dated September 28, 2006, on behalf of Le Maitre Saladier, you requested a tariff classification ruling.
Pictures and ingredients breakdowns for five products were submitted with your letter. The rigatoni and turkey casserole is a prepared meal consisting of 24 percent turkey, 25 percent pasta, 9 percent tomatoes, 6 percent zucchini, and 6 percent red bell pepper in a sealed plastic container, in a cardboard tray, five trays per case. The pumpernickle with salmon sandwich contains 47 percent pumpernickel bread, 43 percent smoked salmon, 5 percent Philadelphia cheese, and 5 percent margarine. The sandwiches are packed in plastic bags, in a cardboard tray, five trays per case. The rice pudding consists of 80 percent milk, 10 percent rice, 5 percent water, and 5 percent sugar. It will be imported in 2-3 oz. sealed plastic containers and 4-5 pound plastic pails. Spinach and chicken cones are cooked, filled dough products containing 19 percent cooked chicken, 18 percent flour, 15 percent milk, 14 percent frozen spinach, 8 percent fresh onion, 8 percent water, 7.5 percent vegetable oil shortening, 2.7 percent liquid whole egg, 2 percent cream, 1.5 percent Swiss cheese, and less than one percent each of canola oil, and salt. Four cones are placed on an oven-safe cardboard tray, covered with foil, four trays to a larger tray. The rye bread with egg spread sandwich consists of 50 percent rye bread, 25 percent cooked eggs, 18 percent Bechamel sauce, 3 percent fresh onion, and celery. The sandwiches are packed in a plastic cardboard tray, five trays to a case. Each of the items will be imported in frozen condition. The pumpernickle with salmon sandwich, the rye bread with egg spread sandwich, and the rice pudding are ready to eat after thawing. The rigatoni and turkey casserole and the spinach and chicken cones must be heated.
In your letter, you suggested the classification of the pumpernickle with salmon sandwich should fall in subheading 1604.20.6010, Harmonized Tariff Schedule of the United States (HTSUS), the provision for other prepared or preserved fish, precooked and frozen, and the spinach and chicken cones would fall in subheading 1905.90.1049, HTSUS, the provision for frozen pastries, cakes and similar sweet baked products. We disagree. Based on the products ingredients compositions they will be classified elsewhere.
The applicable subheading for the rigatoni and turkey casserole will be 1602.31.0020, HTSUS, which provides for other prepared or preserved meat, meat offal or blood…of poultry of heading 0105…of turkeys…prepared meals. The general rate of duty will be 6.4 percent ad valorem.
The applicable subheading for the pumpernickel with salmon sandwich will be 1604.20.0510, HTSUS, which provides for prepared or preserved fish…other prepared or preserved fish… products containing meat of crustaceans, molluscs or other aquatic invertebrates; prepared meals…prepared meals. The rate of duty will be 10 percent ad valorem.
The applicable subheading for the rice pudding will be 1901.90.2500, HTSUS, which provides for food preparations of flour, groats, meal, starch or malt extract… food preparations of goods of headings 0401 to 0404, not containing cocoa…not elsewhere specified or included…other…puddings ready for immediate consumption without further preparation. The rate of duty will be free.
The applicable subheading for the spinach and chicken cones will be 1905.90.1041, HTSUS, which provides for bread, pastry, cakes, biscuits and other bakers’ wares, whether or not containing cocoa…other…bread, pastry, cakes, biscuits and similar baked products, …whether or not containing chocolate, fruit, nuts, or confectionery…frozen… pastries, cakes and similar sweet baked products. The rate of duty will be free.
The applicable subheading for the rye bread with egg spread sandwich will be 1905.90.9090, HTSUS, which provides for bread, pastry, cakes, biscuits and other bakers’ wares…other…other…other. The rate of duty will be 4.5 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 telephone number (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