CLA-2-19:RR:NC:2:228 D82547
Mr. Robert L. Eisen
Coudert Brothers
1114 Avenue of the Americas
New York, NY 10036-7703
RE: The tariff classification of cookie dough from Canada
Dear Mr. Eisen:
In your letter dated September 17, 1998, on behalf of Pro
Pastries, Inc. (d/b/a Heinz Bakery Products), you requested a
tariff classification ruling.
Ingredients breakdowns for five representative products were
submitted with your letter. The merchandise consists of
uncooked, ready-to-bake, cut to shape, frozen cookie doughs,
placed on waxed paper, layered in a cardboard carton, and sold to
establishments such as donut shops, for on-premises baking and
subsequent sale to retail purchasers. Ingredients common to all
of these representative doughs are flour, liquid whole eggs,
brown sugar, white sugar, and butter. Other ingredients,
depending on flavor, are vanilla, peanut butter, chocolate chips
or chunks, cocoa, nuts, raisins, rolled oats, cinnamon,
margarine, salt, and baking soda or baking powder. All contain
over 10 but less than 65 percent cane or beet sugar, on a dry
weight basis, and over 5.5 percent, by weight, of butterfat.
The applicable subheading for these frozen cookie doughs, if
imported in quantities that fall within the limits described in
additional U.S. note 3 to chapter 19, will be 1901.20.6500,
Harmonized Tariff Schedule of the United States (HTS), which
provides for food preparations of flour, 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... mixes and doughs for the
preparation of bakers' wares of heading 1905...other...mixes and
doughs described in additional U.S. note 1 to chapter
19...described in additional U.S. note 3 to this chapter and
entered pursuant to its provisions. The rate of duty will be 10
percent ad valorem. If the quantitative limits of additional
U.S. note 3 to chapter 19 have been reached, the product will be
classified in subheading 1901.20.7000, HTS, and dutiable at the
rate of 44.8 cents per kilogram plus 9 percent ad valorem.
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 212-466-5760.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division