The tariff classification of frozen baked products from Belgium.

N286238 June 9, 2017 CLA-2-19:OT:RR:NC:N4:228 CATEGORY: Classification TARIFF NO.: 1905.90.9090 Brenda J. Mikell Kuehne-Nagel 10 Exchange Place, 20th Floor Jersey City, NJ 07302 RE: The tariff classification of frozen baked products from Belgium. Dear Ms. Mikell: In your letter dated May 10, 2017, you requested a tariff classification ruling on behalf of Creapan USA Corp. Ingredients breakdowns, and manufacturing flow charts accompanied your inquiry. Samples retained from your previous request were examined and discarded. Item number 220242, Creapan Brand “Delicious Crepes Apple Filling” is said to be 23 percent apple filling containing apples, water, sucrose, modified starch, citric acid, potassium citrate, and calcium citrate, natural flavoring, and ascorbic acid. Item number 203301, Creapan Brand “Belgian Crepes Chocolate Filling” is said to be 23 percent sugar, vegetable fat (coconut, palm kernel, palm, sunflower, and rapeseed), whey powder, fat-reduced cocoa powder, cocoa mass, soya lecithin, and vanilla flavoring. The crepes in both products make up 77 percent of the product containing skimmed milk, wheat flour, sugar, vegetable oils and fats (rapeseed and palm), eggs, water, sodium hydrogen carbonate, disodium diphosphate, sunflower lecithin, mono- and diglycerides of fatty acids, salt, and vanilla flavoring. Both products are packaged in retail cartons of 4 crepes, individually wrapped in plastic film, weighing 65 grams each, net weight. Consumer instructions suggests heating the product in an oven or a microwave, and serving with ice cream or whipped cream. The applicable subheading for the two products will be 1905.90.9090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for bread, pastry, cakes, biscuits and other bakers’ wares, whether or not containing cocoa . . . other . . . other . . . other. The general rate of duty will be 4.5 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 https://hts.usitc.gov/current. 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 [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division