The tariff classification of empanadas from Argentina

N133142 December 1, 2010 CLA-2-16:OT:RR:NC:2:228 CATEGORY: Classification TARIFF NO.: 1602.32.0010; 1602.32.0030; 1905.90.1041 Ms. Maria Osborn Patagonia Traders 32118 Edgewater Drive Magnolia, TX 77354 RE: The tariff classification of empanadas from Argentina Dear Ms. Osborn: In your letter dated November 16, 2010 you requested a tariff classification ruling. Ingredients breakdowns and descriptive literature accompanied your letter. Empanadas, described as “stuffed pastries,” are turnovers composed of a disc of pastry dough folded in the middle, filled with a savory meat and vegetable filling, sealed at the edges, cooked, and frozen. Your letter describes five varieties – chicken empanadas, beef empanadas, spicy beef empanadas, sliced beef empanadas, and lamb empanadas. The chicken empanadas contain 23 percent chicken; all other varieties contain less than 20 percent meat. The applicable subheading for the chicken empanadas, when imported in airtight containers, will be 1602.32.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other prepared meat, meat offal, or blood…of poultry of heading 0105…of chickens…prepared meals…in airtight containers. When imported in containers that are not airtight, the applicable subheading will be 1602.32.0030, HTSUS. In both cases, the rate of duty will be 6.4 percent ad valorem. The applicable subheading for the beef empanadas, spicy beef empanadas, sliced beef empanadas, and lamb empanadas will be 1905.90.1041, HTSUS, which provides for bread, pastry, cakes, biscuits and other bakers’ wares…other…bread, pastry, cakes, biscuits and similar sweet baked products…frozen…pastries, cakes, and similar sweet baked products. The rate of duty will be free. 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/. Articles classifiable under subheadings 1602.32.0010 and 1602.32.0030, HTSUS, which are products of Argentina may be entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check our Web site at www.cbp.gov and search for the term “GSP”. 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