The tariff classification of frozen, unbaked, filled dough from Canada

N262025 March 24, 2015 CLA-2-19:OT:RR:NC:N2:228 CATEGORY: Classification TARIFF NO.: 1901.90.5600; 1901.90.5800 Ms. Naima Djemaa Bridor Inc. 1370 Graham Bell Street Boucherville, Quebec, J4B6H5 Canada RE: The tariff classification of frozen, unbaked, filled dough from Canada Dear Ms. Djemaa: In your letter dated February 24, 2015, you requested a tariff classification ruling. An ingredients breakdown, manufacturing flow chart, images of the product, and calculation sheet were submitted with your letter. Additional information was provided via email on March 4, 2015. “Raw Chocolate Treat To Twist” (product code 52354) is an unbaked, frozen, cut-to-shape dough with a filling of French vanilla pastry cream and chocolate chips, consisting of flour, water, unsalted butter, semi-sweet chocolate chips, Bridor Cream CP2, low fat milk, cream yeast, whole egg, sugar, salt and dough improver, weighing 100 grams. The product is said to contain less than 10 percent cacao calculated on a totally defatted basis, approximate 12 percent butter fat by weight, and over 10 percent but less than 65 cane sugar by dry weight. The product will be packed in 6-kilogram containers containing 60 items each, and imported for bulk sale. The applicable subheading for the “Raw Chocolate Treat To Twist”, if imported in quantities that fall within the limits described in additional U.S. note 8 to chapter 17, will be 1901.90.5600 Harmonized Tariff Schedules of the United States (HTSUS), which provides for food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40 percent by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included … other … other … other … articles containing over 10 percent by dry weight of sugar described in additional U.S. note 3 to chapter 17 … described in additional U.S. note 8 to chapter 17 and entered pursuant to its provisions. The general rate of duty will be 10 percent ad valorem. If the quantitative limits of additional U.S. note 8 to chapter 17 have been reached, the product will be classified in subheading 1901.90.5800, HTSUS, and dutiable at the general rate of 23.7 cents per kilogram plus 8.5 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