The tariff classification of frozen popovers from the United Kingdom

N187171 October 28, 2011 CLA-2-19:OT:RR:NC:2:228 CATEGORY: Classification TARIFF NO.: 1905.90.1049 Mr. Richard Milner Development Manager Aunt Bessie’s Limited Freightliner Road Hull HU3 4UW United Kingdom RE: The tariff classification of frozen popovers from the United Kingdom Dear Mr. Milner: In your letter dated September 20, 2011, you requested a tariff classification ruling. Ingredients breakdowns and layouts of product packaging accompanied your letter. East Riding Farm brand frozen popovers, described as Yorkshire puddings in the UK market, are fully-baked, hollow rolls, presented in three sizes (standard, bite size and bowl size), composed of 49.71-55.47 percent wheat flour, 12.02-14.51 percent whole egg, 14.46-17.57 percent egg white, 0-11.41 percent water, 7.61-19.34 percent rapeseed oil, 1.32-1.58 skimmed milk powder and 0.39-0.6 percent salt. Depending on size, the products will be packed in bags weighing 7.76 ounces (220 grams), 3.81 ounces (108 grams) or 8.11 ounces (230 grams), net weight. The instructions direct users to bake the popovers for four minutes until piping hot and serve them as sweet treats, snacks, part of mail meal or other uses. In your letter, you suggested a tariff classification of 1905.90.1041, Harmonized Tariff Schedule of the United States (HTSUS), the provision for pastries, cakes, similar sweet baked products or puddings. We disagree. Popovers are bread. They will be classified elsewhere. The applicable subheading for the frozen popovers, will be 1905.90.10.49, HTSUS, which provides for bread, pastry, cakes, biscuits and other bakers’ wares…other…bread, pastry cakes, biscuits and similar baked products…frozen…other. The duty rate 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 Bruce N. Hadley, Jr. at (646) 733-3029. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division