CLA-2-19:OT:RR:NC:2:228
Ms. Silvia Gerihaeuser
Vice President
P. G. Constrade, Inc.
251 Hardy Road
Timber River, New Brunswick
Canada E4M 2L1
RE: The tariff classification of frozen, unbaked, part-baked, or pre-baked bakery products from Austria
Dear Ms. Gerihaeuser:
In your letter dated October 24, 2011 you requested a tariff classification ruling.
You provided five product information sheets covering the following five articles.
A grain baggi (article #0226) is a frozen, part-baked roll containing wheat flour, water, oat flakes, rye flour, salt, baking yeast, rye flakes, wheat gluten, linseed, roasted wheat malt flour, millet, sunflower seeds, emulsifier E4772e, barley malt extract, wheat bran, thickener E412, dextrose, hardened vegetable oil (palm), acid regulators (E120, E263, E341), and enzymes (wheat); may contain traces of peanuts, nuts and sesame; net weight approx. 70 gr. (2.47 oz.), packaged 100 pieces per box.
A strawberry-yogurt roll (article #0369) is a frozen, pre-baked sponge cake roll said to be filled with yogurt cream and strawberry pieces, and decorated with icing sugar, composed of sugar, yogurt, vegetable fats, water, strawberries, wheat flour, egg, modified starch, whole milk powder, egg yolk powder, baking spirits, lemon juice, baking agent E500, dextrose, emulsifiers E471 and E478, thickener E401 and flavors; may contain traces of nuts; frozen weight 100 gr. (3.53 oz.), packaged 10 pieces per box.
Article #1179 is a frozen, unbaked, pre-proved, formed maxi lye pretzel containing wheat flour, water, yeast, salt, vegetable fat, wheat malt flour, dextrose, emulsifiers E322 (soya) and E471, stabilizer E412 and pretzel lye; net weight 110 gr. (3.88 oz.), packaged 72 pieces per box.
An olive stick (Article #1999) is a frozen, pre-baked oval-shaped roll containing wheat flour, water, olives, potato flakes, wheat semolina, yeast, whole milk powder, iodized sea salt, olive oil, oregano, rye flour, wheat protein, sugar, barley malt flour, dextrose, mono- and diglycerides of fatty acids, soya lecithin, malt flour (barley and wheat), pre-gelatinized flour (wheat and maize), whey powder, guar gum, soya flour and vegetable hardened fat; may contain traces of nuts and sesame; net weight 100 gr. (3.53 oz.); packaged 36 pieces per box.
Article #3656 is a frozen, pre-baked mini apricot chocolate sour cream cup cake containing wheat flour, sour cream, vegetable oils, sugar, eggs, skimmed cocoa, baking agent E500, soya lecithin, skimmed milk powder, salt and vanillin, filled with apricot jam (apricots, glucose fructose syrup, sugar, pectin, citric acid, sodium citrate, calcium citrate, potassium sorbate and flavor); may contain traces of shell fruits; net weight 60 gr. (2.12 oz.); packaged 12 pieces per box.
The applicable subheading for the maxi lye pretzel will be 1901.20.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for malt extract; 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, not elsewhere specified or included . . . mixes and doughs for the preparation of bakers’ wares of heading 1905 . . . other . . . other . . . other . . . other. The rate of duty will be 8.5 per cent ad valorem.
The applicable subheading for the strawberry yogurt roll and mini apricot chocolate sour cream cup cake 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, and puddings, whether or not containing chocolate, fruit, nuts or confectionery . . . frozen: pastries, cakes and similar sweet baked products; puddings. The rate of duty will be free.
The applicable subheading for the grain baggi and olive stick will be 1905.90.1049, 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 . . . frozen. . . other. The rate of duty will be free.
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 the 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 website 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 Bruce N. Hadley, Jr. at (646) 733-3029.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division