The tariff classification of frozen Mini Tuna Turnovers from Spain

N257611 October 24, 2014 CLA-2-19:OT:RR:NC:N2:228 CATEGORY: Classification TARIFF NO.: 1901.90.9095 Mr. Bo Burge Bo Burge, Inc. 519 Farragut Street Laredo, TX 78040 RE: The tariff classification of frozen Mini Tuna Turnovers from Spain Dear Mr. Burge: In your letter dated September 25, 2014, you requested a tariff classification on behalf of Congalsa S.L., Spain. An ingredients list accompanied your letter. Additional information was provided via various e-mails. Mini Tuna Turnovers consist of an uncooked disc of dough (55 percent), folded in the middle over a filling (45 percent), and pressed sealed at the edges. The filling is composed of tomato, prepared tuna, cooked onion, egg, sunflower oil, breadcrumbs, pepper, sugar and salt. The dough contains wheat flour, water, pork fat, sunflower oil, dextrose, and salt. The turnovers contains approximately 11 percent sugar by dry weight and less than 20 percent tuna. The turnovers will be imported in frozen condition for both retail sale and wholesale distribution in only one type of packing and labeled in only one manner. No samples of the finished packaging for both markets were provided. We presume that the product will be put up in the identical containers/bags and bear the same label sold to both retail customers and wholesale businesses. The applicable subheading for the frozen Mini Tuna Turnovers 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, not containing cocoa … other … 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 the 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 ww.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 [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division