CLA-2-19:OT:RR:NC:2:228
Mr. Jay Reynolds
JP Reynolds Company Inc.
101 SE 21st Street
Fort Lauderdale, FL 33316
RE: The tariff classification of frozen, unbaked pastries from Greece
Dear Mr. Reynolds:
In your letters dated February 17, 2011 and March 10, 2011, on behalf of Alfa Pastry Creations USA LLC, you requested a tariff classification ruling.
Descriptive literature and product specification sheets for four products accompanied your first letter. Additional information was provided in your March letter. The products were described as uncooked pastries filled with fruit, cheese or chocolate, packed and sold in a frozen state for retail sale. Rolls Mini Feta Cheese Pie (item no. 06040) and KIHI Papertray Cheese Feta Pie (item no. 47104) are composed of cheese (mitzithra and feta), wheat flour, water, vegetable oil, starch, olive oil, salt, semolina and dextrose, packed in a papertray or plastic film, and weighs 1000 grams each, net weight. Apple Pie (item no. 11040) consists of apple, wheat flour, water, vegetable oil, sugar, starch, salt, dextrose, cinnamon, xanthan gum and vanillin, packed in a plastic bag, and weighs 200 grams, net weight. Croissant Pre-Proofed Chocolate (item no. 21107) contains wheat flour, vegetable fat, water, chocolate (19.5 percent), sugar, yeast, dough improver, whey permeate, salt, dextrose and vanillin, packed in a plastic bag, and weighs 140 grams, net weight. Baking instructions direct users to bake the pies or croissants in the oven until they reach brownish color.
In your letters, you suggested the product should be classified in subheading 1905.90.1041, Harmonized Tariff Schedule of the United States (HTSUS), the provisions for frozen pastries. Based on the products’ condition as imported, they will be classified elsewhere.
The applicable subheading for these unbaked frozen pastries will be 1901.90.9095, HTSUS, which provides for food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40 percent by weight of cocoa calculated on a totally defatted basis…other…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