CLA-2-19:RR:NC:N2:228 R03803
Mr. Brian McKenna
D & F Marketing
4305 Lynburn Drive
Tucker, GA 30084
RE: The tariff classification of sandwiches from Germany
Dear Mr. McKenna:
In your letter dated April 21, 2006 you requested a tariff classification ruling.
Three sandwiches are described in your letter. Each is composed of an oval-shaped sesame panini bread with a filling, and will be imported in frozen condition. One sandwich, weighing 156 grams, contains turkey ham, scrambled eggs, and margarine with herbs. A second sandwich, 121 grams, contains edam, cheddar, and gouda cheeses and tomato butter. The third sandwich, weighing 112 grams, contains turkey pepper meat, sliced eggs, and butter. The meat component of the first and third sandwiches is less than 20 percent, by weight.
The applicable subheading for these three sandwiches will be 1905.90.9090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for bread, pastry, cakes, biscuits and other bakers’ wares…other…other…other. The 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 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 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 Stanley Hopard at 646-733-3029.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division