CLA-2-19:OT:RR:NC:N2:228
Mr. Blair Choi
John S. Connor
799 Cromwell Park Drive
Glen Burnie, MD 21061
RE: The tariff classification of frozen, unbaked, filled pastries from Italy
Dear Mr. Choi:
In your letter dated January 30, 2015, you requested a tariff classification ruling on behalf of Lipari Foods LLC, MI.
Ingredients breakdowns, labels, flow charts, and technical data sheets were provided with your letter. Additional information was provided via eMail dated February 23, 2015. Alba Hazelnut is said to be a frozen, raw, ready-to-bake, pastry product, with a shape of a sunrise, stuffed with hazelnut cream, and decorated on top with cuts and extruded cereals with cocoa. The product is said to contain approximately 29 percent wheat flour, 26 percent hazelnut cream (13 percent sugar, 6 percent vegetable fat, 3 percent lactose, 2 percent hazelnut, 2 percent modified starch, less than one percent each of reduced-fat cocoa, soy lecithin, artificial flavoring, and vanillin), 20 percent margarine (15 percent vegetable fats, 4 percent water, less than one percent natural flavoring, glyceryl monostearate, salt, citric acid, and carotene), 17 percent water, 2 percent each butter, sugar, glucose syrup, and less than one percent each of topping, salt, wheat starch, enzymes, gum arabic, maltodextrine, and honey. Perla™ Light Custard Cream is said to be a frozen, raw, ready-to-bake, pastry product, with a shape of a “scallop shell,” stuffed with a light custard cream, and decorated on top with cuts. The product is said to contain approximately 30 percent custard (15 percent water, 4 percent glucose syrup, 4 percent sugar, 3 percent cream, 2 percent modified starch, less than one percent powdered milk, butter, potassium sorbate, artificial flavoring, and titanium dioxide), 28 percent wheat flour, 18 percent margarine (14 percent vegetable fats, 4 percent water, less than one percent natural flavoring, glyceryl monostearate, salt, citric acid, and carotene), 17 percent water, 2 percent each salt, sugar, butter, glucose syrup, and less than one percent wheat starch, enzymes, maltodextrine, and honey. The Alba Hazelnut product contains over 10 percent sugar, by dry weight. The Perla™ Light Custard Cream product contains less than 10 percent sugar, by dry weight. Both frozen products will be imported in corrugated cardboard boxes holding 9.5 lb., net weight, and baked prior to being sold to retail stores.
The applicable subheading for the Alba Hazelnut, if imported in quantities that fall within the limits described in additional U.S. note 8 to chapter 17, will be 1901.90.5600 Harmonized Tariff Schedules of the United States (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, not elsewhere specified or included … other … other … other … articles containing over 10 percent by dry weight of sugar described in additional U.S. note 3 to chapter 17 … described in additional U.S. note 8 to chapter 17 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 8 to chapter 17 have been reached, the product will be classified in subheading 1901.90.5800, HTSUS, and dutiable at the general rate of 23.7 cents per kilogram plus 8.5 percent ad valorem. In addition, products classified in subheading 1901.90.5800, HTSUS, will be subject to additional duties based on their value, as described in subheadings 9904.17.49 to 9904.17.56, HTSUS.
The applicable subheading for the Perla™ Light Custard Cream 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, not elsewhere specified or included … other … other … other. The general 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 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