The tariff classification of Frozen Raw Dough from Canada

N304268 June 4, 2019 CLA-2-19:OT:RR:NC:N2:231 CATEGORY: Classification TARIFF NO.: 1901.20.6500; 1901.20.7000; 1901.20.8000 Ms. Jane McClish Premiere Moisson Group Inc. 19301 Clark Graham Avenue Baie d’Urfé, QC H9X 3P5 Canada RE: The tariff classification of Frozen Raw Dough from Canada Dear Ms. McClish: In your letter dated May 8, 2019, you requested a tariff classification ruling. The products under review are as follows: Cinnamon Brioche is composed of unbleached enriched flour, water, butter (11.06 percent), sugar (14.63 percent), non-fat milk, less than 2 percent yeast, liquid eggs, salt, cinnamon, canola oil, mono-and-diglycerides (emulsifiers), corn starch, malted wheat flour, wheat gluten, enzymes (amylase), and ascorbic acid (dough conditioner). Each cinnamon brioche weighs 100 grams and there are 36 packed per carton. Chocolate Danish Crown is composed of unbleached enriched flour, chocolate ganache filling, water, butter (10.83 percent), semi-sweet chocolate, sugar (15.62 percent), less than 2 percent liquid whole eggs, yeast, non-fat milk, salt, wheat gluten, dough conditioner, and malted barley. Each item weighs 100 grams and there are 48 packed per carton. Strawberry Cream Cheese Danish Crown is composed of unbleached enriched flour, strawberry filling, cream cheese filling, sugar (12.43 percent), corn starch, lactic acid, canola oil, xanthan gum, salt, sodium citrate, locust bean gum, water, butter (10.25 percent), sugar, less than 2 percent liquid whole eggs, yeast, non-fat milk, wheat gluten, dough conditioner, and malted barley. Each item weighs 100 grams and there are 48 packed per carton. All Butter Mini Croissant is composed of unbleached enriched flour, butter (19.68 percent), water, sugar (3.95 percent), yeast, non-fat milk, less than 1.5 percent salt, ascorbic acid (dough conditioner), enzymes (amylase), malted barley, and wheat gluten. Each item weighs 35 grams and there are 100 packed per carton. All Butter Large Croissant is composed of unbleached enriched flour, water, butter (17.22 percent), sugar (4.02 percent), yeast, non-fat milk, less than 1.5 percent ascorbic acid (dough conditioner), enzymes (amylase), salt, and wheat gluten. Each item weighs 100 grams and there are 84 packed per carton. All items are wholesaled to the retail and food service industries in bulk quantities to be baked and sold to the ultimate consumer. The applicable subheading for the Cinnamon Brioche, Chocolate Danish Crown and Strawberry Cream Cheese Danish Crown frozen, raw dough, if imported in quantities that fall within the limits described in additional U.S. note 3 to chapter 19, will be 1901.20.6500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for food preparations of flour…not containing cocoa or containing less than 40 percent by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included: Mixes and doughs for the preparation of bakers’ wares of heading 1905: Other: Other: Mixes and doughs described in additional U.S. note 1 to chapter 19: Described in additional U.S. note 3 to this chapter 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 3 to chapter 19 have been reached, the Cinnamon Brioche, Chocolate Danish Crown and Strawberry Cream Cheese Danish Crown frozen, raw dough will be classified in subheading 1901.20.7000, HTSUS, and dutiable at the general rate of 42.3 cents per kilogram plus 8.5 percent ad valorem. In addition, products classified in subheading 1901.20.7000, HTSUS, will be subject to additional duties based on their value, as described in subheadings 9904.19.11 - 9904.19.19, HTSUS. The applicable subheading for the All Butter Mini Croissant and All Butter Large Croissant frozen, raw dough will be 1901.20.8000, HTSUS, 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 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 Ekeng Manczuk at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division