CLA-2-19:OT:RR:NC:N2:228
Ms. Linda Labrosse
Linda Labrosse, CCS
6568 Lavoie Street
Val-Morin, Quebec, J0T 2R0
Canada
RE: The tariff classification of a frozen appetizer from Canada
Dear Ms. Labrosse:
In your letter dated December 18, 2015, you requested a tariff classification ruling on behalf of Meilleures Marques Ltd., Canada.
An ingredients breakdowns, the manufacturing process, a picture representation of the labelling and packaging, and a sample of the product accompanied your letter. The sample was examined and disposed of. Poutine Bites are described as crispy potato-covered bites filled with cheddar, mozzarella and St. Hubert’s famous poutine sauce. The product is said to contain approximately 31 percent batter (modified corn starch, wheat flour, corn flour, salt baking powder and guar gum), 20 percent potato breading (dehydrated potatoes, toasted wheat crumbs, salt, spices and vegetable oil), 18 percent water, 16 percent cheese (10 percent mozzarella and 6 percent cheddar), 7 percent canola oil, 5 percent poutine powder mix, and 3 percent wheat flour. The product will be packed frozen in a plastic bag and box in portions of 335 grams, net weight. Serving instructions direct the consumer to put the poutine bites in the oven for about 8 minutes before eating without thawing first.
In your letter, you suggested the product may fall in subheading 2106.90.9995, Harmonized Tariff Schedule of the United States (HTSUS), the provision for other food preparations not elsewhere specified or included . . . other . . . frozen. Based on the product’s ingredient composition and our examination of the sample, it will be classified elsewhere.
The applicable subheading for the poutine bites will be 1905.90.9090, HTSUS, which provides for bread, pastry, cakes, biscuits and other bakers’ wares, whether or not containing cocoa . . . other . . . other . . . other. The general rate of duty will be 4.5 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,
Deborah C. Marinucci
Acting Director
National Commodity Specialist Division