CLA-2-19:OT:RR:NC:N2:228
Mr. Don Bell
Tradition Fine Foods Ltd.
663 Warden Avenue
Toronto, ON M1L 3Z5
Canada
RE: The tariff classification of frozen cookie doughs from Canada
Dear Mr. Bell:
In your letters dated December 17, 2014 and January 8, 2015, you requested a tariff classification on behalf of CSM Bakery Solutions, GA.
An ingredients breakdown, product information, and images of the product taken during a production trial were provided with your January letter. Chocolate Chunk Shortbread Cookie dough is said to be an uncooked, frozen, preformed dough containing chocolate chunks (chips), composed of approximately 37 percent flour, 26 percent milk chocolate chunks (52 +/- 2% sugar), 22 percent butter, 7 percent sugar, 5 percent water, and less than 1 percent each of cream powder, modified starch, baking powder, and salt. 15 cookie doughs will be packed in a slab, 7 slabs per case, and sold to a large mass merchant with in-store bakeries where they will be baked for retail.
The applicable subheading for the cookie doughs, if imported in quantities that fall within the limits described in additional U.S. note 3 to chapter 19, will be 1901.20.6500, Harmonized Tariff Schedules of the United States (HTSUS), which provides for food preparations of flour ... 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 … mixes and doughs described in additional U.S. note 1 to chapter 19 … described in additional U.S. note 3 to this chapter and entered pursuant to its provisions. The general rate of duty will be 10 percent ad valorem. If the quantitative limits of additional U.S. note 3 to chapter 19 have been reached, the product will be classified in subheading 1901.20.7000, HTSUS, and dutiable at the rate of 42.3 cents per kilogram plus 8.5 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 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 Web site ww.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 [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division