The tariff classification of frozen cheese bread dough from Brazil.

N297523 June 28, 2018 CLA-2-19:OT:RR:NC:N2:231 CATEGORY: Classification TARIFF NO.: 1901.20.8000 Mr. Diego Del Olmo Elm Brothers Imports LLC 4101 West Marginal Way SW Seattle, WA 98106 RE: The tariff classification of frozen cheese bread dough from Brazil. Dear Mr. Del Olmo: In your letter received May 30, 2018, you requested a tariff classification ruling on behalf of your client Costafaria (Brazil). Samples were submitted with your ruling request and were examined. The merchandise is described as frozen, unbaked cheese bread dough known as “pão de queijo”, packed for retail sale. The dough is made from manioc starch, milk, cheese, water, sunflower oil, powdered egg, and salt. The milk and oil are boiled together then poured on the manioc starch until a consistent dough is formed. Then the other ingredients are added individually and formed into small rounds, which are frozen as a final step. The frozen “pão de queijo” rounds are prepared by the purchaser by baking the dough for approximately 15 minutes at 350 degrees. The applicable subheading for the frozen, unbaked, “pão de queijo” dough rounds will be 1901.20.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for food preparations of flour, groats, meal, starch or malt extract, not containing cocoa…mixes and doughs for the preparation of bakers’ wares of heading 1905…Other…Other…Other…Other. The rate of duty will be 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 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 Frank Troise at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division