CLA-2-19:OT:RR:NC:N2:228
Ms. Sharon Garcia
Kuehne & Nagel Inc.
7850 NW 25th Street
Doral, FL 33173
RE: The tariff classification of frozen unbaked empanada discs from Uruguay
Dear Ms. Garcia:
In your letter dated January 17, 2017 you requested a tariff classification ruling on behalf of your client, PanAmerican Food LLC., DBA Panifique.
The subject merchandise is frozen unbaked empanada dough cut into circular discs. The product is composed of wheat flour, water, margarine, salt, and preservatives (calcium propionate INS282, sorbic acid INS 200). You have stated that the product will be sold frozen to a wholesale manufacturer who will reproduce the item with a filling; and in individual packaging to retailers. The ultimate consumer is directed to thaw the product prior adding a filling, sealing the edges and baking in an oven until light brown.
The applicable subheading for the bread mixes 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; food preparations of goods of headings 0401 to 0404, not containing cocoa or containing less than 5 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 general rate of duty will be 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 World Wide Web at https://hts.usitc.gov/current.
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 [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division