N166978 N1 Ruling Active

The tariff classification of tequeños from the Dominican Republic

Issued May 24, 2011 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 1901.90.9095

Headings: 1901

Product description

Product specifications and illustrations accompanied your letter. “Tequeños” are frozen food products consisting of an uncooked sheet of dough wrapped around a cheese filling. The stated ingredients are wheat flour, cheese, water, egg whites, margarine, and yeast. Each tequeño weighs 0.88 ounce, and will be packaged in containers for retail and non-retail sale. The retail package will contain 21 tequeños in a plastic tray. The purchaser is instructed to prepare the tequeños by defrosting for 30 minutes, and then frying in oil until golden brown.

CBP rationale

The applicable subheading for the frozen, uncooked tequeños packed for retail sale will be 1901.90.9095, Harmonized Tariff Schedule of the United States (HTSUS), which provides for food preparations of flour, groats, meal, starch or malt extract…other…other…other.

Full text

N166978 May 24, 2011 CLA-2-19:OT:RR:NC:2:228 CATEGORY: Classification TARIFF NO.: 1901.90.9095 Mr. Dante Versaci Versaci Group International, Inc. 1471 NW 114 Ave. Pembroke Pines, FL 33026 RE: The tariff classification of tequeños from the Dominican Republic Dear Mr. Versaci: In your letter dated May 18, 2011, on behalf of Continental Traders, LLC, Weston, FL, you requested a tariff classification ruling. Product specifications and illustrations accompanied your letter. “Tequeños” are frozen food products consisting of an uncooked sheet of dough wrapped around a cheese filling. The stated ingredients are wheat flour, cheese, water, egg whites, margarine, and yeast. Each tequeño weighs 0.88 ounce, and will be packaged in containers for retail and non-retail sale. The retail package will contain 21 tequeños in a plastic tray. The purchaser is instructed to prepare the tequeños by defrosting for 30 minutes, and then frying in oil until golden brown. The applicable subheading for the frozen, uncooked tequeños packed for retail sale will be 1901.90.9095, Harmonized Tariff Schedule of the United States (HTSUS), which provides for food preparations of flour, groats, meal, starch or malt extract…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/. Your inquiry does not provide enough information for us to give a classification ruling on the tequeños packaged for sale to non-retail purchasers. Your request for a classification ruling should include a complete ingredients breakdown, by weight, a description of the non-retail package, and samples for laboratory analysis. When this information is available, you may wish to consider resubmission of your request. 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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