CLA-2-19:OT:RR:NC:N2:228
Ms. Kate Lucas
Gü Noble Desserts Holdings Limited
Unit 1, 2 Shepherds Building
Rockley Road
London W14 ODA
United Kingdom
RE: The tariff classification of frozen desserts from the United Kingdom
Dear Ms. Lucas:
In your letters dated May 30 and September 03, 2012, you requested a tariff classification ruling.
Ingredients breakdowns, manufacturing flow charts, samples of the packaging for the US market, and images of the products were submitted with your September letter. Additional information was provided via an email on October 10, 2012. Five Gü brand dessert products were identified in your September letter. All products will be imported frozen, but sold chilled on shelf. “Key Lime Pie” and “Chocolate & Vanilla Cheesecake” are ready-to-eat, frozen cheesecakes. The Key Lime Pie contains a biscuit base, topped with a lime curd, and finished with a lime cheesecake (appears to be mousse). The Chocolate & Vanilla Cheesecake consists of a chocolate biscuit base, covered with a vanilla cheesecake (appears to be mousse), and garnished with chocolate ganache on the top. Both products are presented in glass ramekins with a sealed foil lid, two ramekins in a sealed outer card box weighing 162 grams (5.71 ounces), net weight, and 172 grams (6.06 ounces), net weight, respectively. “Hot Chocolate Molten Lava Cake” is a pre-baked, frozen cake, composed of whole eggs, sugar, bittersweet chocolate (chocolate liquor, sugar, low fat cocoa, soy lecithin, and vanilla), butter, wheat flour, glucose syrup, water, and potassium sorbate, laid in a paper case, two cases in a sealed outer card box holding 191 grams (6.73 ounces), net weight. The product will be eaten hot. Consumers need to heat the Hot Chocolate Molten Lava Cakes in a microwave or in an oven before consumption.
In your September letter, you suggested all five products should be classified in subheading 1905.90.1041, Harmonized Tariff Schedule of the United States (HTSUS), the provision for frozen bread, pastry, cakes, biscuits and similar baked products. Based on the products’ ingredient composition, forms, manufacturing processes, and the use instructions, we agree with your suggested classification for the Key Lime Pie, Chocolate & Vanilla Cheesecake, and Hot Chocolate Molten Lava Cake, but do not agree with your suggestion for the Hot Chocolate Soufflé and Mini Pot of Chocolate Ganache.
The applicable subheading for the Key Lime Pie, Chocolate & Vanilla Cheesecake, and Hot Chocolate Molten Lava 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. 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/.
Your inquiry does not provide enough information for us to give a classification ruling on the Hot Chocolate Soufflés and the Mini Pots of Chocolate Ganache. The butterfat and milk solids content information given in your email message dated October 10, 2012 appears to be inconsistent with what is shown on the previously submitted data sheets and package labeling. Please reconcile or explain the differences, and also submit an actual sample of each of these products. When these samples and information are available, you may wish to consider resubmission of your request for these two products.
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 Bruce N. Hadley, Jr. at (646) 733-3029.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division