CLA-2-16:RR:NC:FC:228 A81567
Mr. Peter Graben
Peter Graben Fine Foods
1895 Leslie Street
Donmills, Ontario M3B 2M3 Canada
RE: The tariff classification of prepared meals from Canada
Dear Mr. Graben:
In your letter dated March 25, 1996 you requested a tariff classification ruling.
Descriptive literature for four products accompanied your letter. The items are prepared meals, imported in frozen condition, arranged on a tray or in a small box, for serving to airline passengers. "H Class Hot Dinner" consists of a bean salad appetizer, chicken tarragon casserole entree, apple cake, twisted roll, mini bagel, thin cracker, dark chocolate, margarine cup, tea bag, coffee, and non-dairy creamer. "H Class Sandwich Box" consists of corn salad, a sandwich of roast beef and sliced turkey on a submarine roll, candy, and a mustard pack. "H Class Cold Breakfast Box" contains a carrot muffin, apple danish, orange juice, non-dairy creamer, strawberry jam, and hard candy. "H Class Hot Breakfast" is composed of a fruit appetizer, Spanish omelette, ratatouille, sliced potatoes, orange juice, mini bagel, soft roll, butter, jam, creamer, coffee, and tea.
The applicable subheading for the H Class Hot Dinner will be 1602.32.0030, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for other prepared or preserved meat...of poultry of heading 0105...of chickens... prepared meals...other. The general rate of duty will be 8.8 percent ad valorem.
The applicable subheading for the H Class Sandwich Box will be 1602.50.9020, HTSUSA, which provides for other prepared or preserved meat...of bovine animals...other...prepared meals. The general rate of duty will be 7.5 percent ad valorem.
The applicable tariff provision for the H Class Cold Breakfast Box will be 1905.90.1041, HTSUSA, which provides for bread, pastry, cakes, biscuits and other bakers' wares...other... bread, pastry, cakes, biscuits and similar baked products... frozen...pastries, cakes and similar sweet baked products. The general rate of duty will be free.
The applicable subheading for the H Class Hot Breakfast will be 2106.90.9995, HTSUSA, which provides for food preparations not elsewhere specified or included...other...other...frozen. The general rate of duty will be 8.8 percent ad valorem.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 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 212-466-5760.
Sincerely,
Roger J. Silvestri
Director
National Commodity
Specialist Division