The tariff classification of frozen dough and frozen unbaked pastries from Italy.

N093422 February 23, 2010 CLA-2-19:OT:RR:NC:2:228 CATEGORY: Classification TARIFF NO.: 1901.20.8000, 1901.90.9095 Mr. Francesco Cordaro Cordaro Shipping Co. 4398 Victory Boulevard Staten Island, NY 10314 RE: The tariff classification of frozen dough and frozen unbaked pastries from Italy. Dear Mr. Cordaro: In your letters dated December 29, 2009 and January 28, 2010, you requested a tariff classification ruling. Illustrative literature, product specification sheets and samples of the packaging accompanied your letter. Puff Pastry consists of two rectangular, uncooked dough sheets composed of wheat flour, vegetable margarine, water and salt. The product is frozen and packed for retail sale in a package weighing 500 grams, net weight. Spinach Strudel is an uncooked pastry dough wrapped around a spinach and ricotta cheese filling. The strudel is composed of wheat flour, water, spinach (20%), vegetable margarine, ricotta cheese (6%), onions, bread crumbs, modified starch, salt, corn starch, thickener, nutmeg, garlic and skimmed milk powder. The product is frozen and packed for retail sale, one item in a box weighing 500 grams, net weight. Apple Strudel is an uncooked, rectangular shaped product filled with an apple filling. Apple Strudel consists of apples (42%), wheat flour, vegetable margarine, water, bread crumbs, sugar, raisins, salt, vanilla, natural flavor, cinnamon, citric acid and skimmed powder milk. The frozen item is put up in a box weighing 600 grams, net weight. The applicable subheading for the Puff Pastry will be 1901.20.8000, 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…mixes and doughs for preparation of bakers’ wares of heading 1905…other…other…other. The rate of duty will be 6.4 percent, ad valorem. The applicable subheading for the Spinach Strudel and Apple Strudel will be 1901.90.9095, 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. 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 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