The tariff classification of frozen food products from Italy

NY 878340 October 8, 1992 CLA-2-19:S:N:N1:228 CATEGORY: Classification TARIFF NO.: 1905.90.9090; 2106.90.6095 Mr. Marco L. Buchbinder 28 Cliff Road Wellesley, MA 02181-3024 RE: The tariff classification of frozen food products from Italy Dear Mr. Buchbinder: In your letters dated August 10, 1992 and September 15, 1992, you requested a tariff classification ruling. Samples and ingredients breakdowns accompanied your first letter. A description of the manufacturing process was provided with your September correspondence. Three products are identified. "Omelettelle," described as a cholesterol-free omelette, available in three varieties (plain, onion, and spinach), is in the form of a disk approximately 5 1/2 inches in diameter and 1/4-inch thick. Ingredients common to all types are albumen, wheat flour, olive oil, corn oil, baking powder, soy protein, salt, and soy lecithin. Other ingredients, depending on variety, are onions, spinach, carrot extract, carrot juice, and garlic. Omelettelle is cooked in a mold consisting of two hot plates on top of each other. "Pizzelle" is a semicircular shaped product consisting of a crepe (wheat flour, corn starch, eggs, salt, yeast and whey), cooked on a griddle, folded in half, and filled with a mixture of tomatoes, cheese, whey, oil, salt, and oregano. The final product is called "Crespelle." These are also semicircular articles consisting of a crepe with a filling (mushroom or spinach and cheese). All products will be imported frozen, with anticipated sales to retailers, distributors, restaurants, and caterers. The applicable subheading for the pizzelle and crespelle will be 1905.90.9090, Harmonized Tariff Schedule of the United States (HTS), which provides for bread, pastry, cakes, biscuits and other bakers' wares...other...other...other. The rate of duty will be 10 percent ad valorem. The applicable subheading for the omelettelle will be 2106.90.6095, HTS, which provides for food preparations not elsewhere specified or included...other...other...frozen. The rate of duty will be 10 percent ad valorem. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport