The tariff classification of empanadas from Argentina
Issued December 1, 2010 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 1905.90.1041
Headings: 1905
Product description
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 variety of fillings, sealed at the edges, cooked, and frozen. Your letter describes five varieties – ham and cheese empanadas, cheese and onion empanadas, cheese empanadas, tuna empanadas, and humita empanadas. The ham and cheese empanadas contain less than 20 percent meat, and the tuna empanadas contain less than 20 percent fish.
CBP rationale
The applicable subheading for the ham and cheese empanadas, cheese and onion empanadas, cheese empanadas, tuna empanadas, and humita empanadas will be 1905.90.1041, Harmonized Tariff Schedule of the United States (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.
Full text
N133150 December 1, 2010 CLA-2-19:OT:RR:NC:2:228 CATEGORY: Classification TARIFF NO.: 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 variety of fillings, sealed at the edges, cooked, and frozen. Your letter describes five varieties – ham and cheese empanadas, cheese and onion empanadas, cheese empanadas, tuna empanadas, and humita empanadas. The ham and cheese empanadas contain less than 20 percent meat, and the tuna empanadas contain less than 20 percent fish. The applicable subheading for the ham and cheese empanadas, cheese and onion empanadas, cheese empanadas, tuna empanadas, and humita empanadas will be 1905.90.1041, Harmonized Tariff Schedule of the United States (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/. 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
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