CLA-2-19:OT:RR:NC:N2:231
Mr. Nic Adams
CustomsNow, Inc.
36600 N. Pima Road
Suite No. 303-6
Carefree, AZ 85377
RE: The tariff classification of Croquettes from Spain
Dear Mr. Adams:
In your letter dated April 25, 2023, you requested a tariff classification ruling on behalf of your client, CN Frozen Foods Inc. (Coral Gables, FL).
There are five products under review as follows:
Blue Cheese Croquette is composed of pasteurized whole milk, water, wheat flour, blue cheese, breadcrumbs, sunflower oil, breading mix, and salt.
Boletus with Truffle Croquette is composed of pasteurized whole milk, Boletus edulis mushroom, onion, breadcrumbs, wheat flour and starch, olive and sunflower oils, Boletus edulis rehydrated powder, rehydrated breading mix, gelling agent, salt, and aroma.
Camembert Pearls Croquette is composed of mozzarella cheese, Camembert cheese, breadcrumbs, pasteurized whole milk, rehydrated breading mix, corn starch, water, pasteurized cream, thickener, salt, and gelling agent.
Chorizo Croquette is composed of pasteurized whole milk, wheat flour, pork chorizo, breadcrumbs, butter, rehydrated breading mix, gelling agent, salt, thickener, emulsifier, and paprika.
Ham Croquette is composed of pasteurized whole milk, cured ham (15 percent), wheat flour, breadcrumbs, sunflower oil, rehydrated breading mix, gelling agent, salt, thickener, and emulsifier.
In each of the croquette products above, the ingredients that compose the croquettes are blended and breaded. The resulting croquettes are frozen and subsequently imported to the United States. The croquettes will be sold as an appetizer or side dish.
The applicable subheading for the Croquette products will be 1901.90.9195, Harmonized Tariff Schedule 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: 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 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 Web site www.fda.gov/oc/bioterrorism/bioact.html.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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