CLA-2-19:OT:RR:NC:N4:231
Ms. Maya Kessler
Costco Wholesale
999 Lake Drive
Issaquah WA 98027
RE: The tariff classification of Frozen Unbaked Butter Croissant from Canada
Dear Ms. Kessler:
In your letter dated May 18, 2017 you requested a tariff classification ruling.
The subject merchandise is Frozen Unbaked Butter Croissant (Item No. 1046334) composed of flour, milk, egg, water, yeast, butter, sugar and salt. You have stated that the product is not intended for direct sale to the ultimate consumer; however, it will be distributed to warehouses owned by the company for baking and repackaging for sale to the ultimate consumer. The product is packed 204 units per carton.
The applicable subheading for the Frozen Unbaked Butter Croissant will be 1901.90.9195, 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: Other. The 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 World Wide Web at https://hts.usitc.gov/current.
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 Ekeng Manczuk at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division