The tariff classification of crème brulee from Canada

NY R04009 May 30, 2006 CLA-2-19:RR:NC:N2:228 R04009 CATEGORY: Classification TARIFF NO.: 1901.90.4200; 1901.90.4300; 1901.90.4600; 1901.90.4700 Ms. Louise Chevanelle Formation Douanes Louise Chevanelle, Inc. 490 Providence Street Granby, Quebec J2H 2H6 Canada RE: The tariff classification of crème brulee from Canada Dear Ms. Chevanelle: In your letter dated May 23, 2006, on behalf of Fins Gourmands, Inc., St. Nicolas, Quebec, Canada, you requested a tariff classification ruling. The imported product will be a frozen crème brulee dessert. The dessert consists of from 27 to 35 percent cream, 30 percent eggs, 24.5 percent skimmed milk, 5.5 percent canola oil, and one percent carob gum. It will be imported in either of two formats: 24 individual portions, in ramekins, ready to serve after thawing, or 36 units, in a plastic mold, requiring transfer to a ramekin and browning prior to serving. In your letter, you suggested the crème brulee should fall in either subheading 1905.90.1041, or 2106.90.9995, Harmonized Tariff Schedule of the United States (HTSUS), the provisions for other frozen bakers’ wares or other frozen food preparations, respectively. We disagree. Based on the product’s ingredient composition it will be classified elsewhere. The applicable subheading for the crème brulee containing over 10 percent by weight of milk solids, if imported in quantities that fall within the limits described in additional U.S. note 10 to chapter 4, will be 1901.90.4200, HTSUS, which provides for food preparations of goods of headings 0401 to 0404, not containing cocoa…other…other…dairy products described in additional U.S. note 1 to chapter 4…dairy preparations containing over 10 percent by weight of milk solids… described in additional U.S. note 10 to chapter 4 and entered pursuant to its provisions. The rate of duty will be 16 percent ad valorem. If the quantitative limits of additional U.S. note 10 to chapter 4 have been reached, the crème brulee containing over 10 percent by weight of milk solids will be classified in subheading 1901.90.4300, HTSUS, and dutiable at the rate of $1.035 per kilogram plus 13.6 percent ad valorem. The applicable subheading for the crème brulee containing 10 percent or less, by weight, of milk solids, if imported in quantities that fall within the limits described in additional U.S. note 10 to chapter 4, will be 1901.90.4600, HTSUS, which provides for food preparations of goods of headings 0401 to 0404, not containing cocoa…other…other…dairy products described in additional U.S. note 1 to chapter 4…other…described in additional U.S. note 10 to chapter 4 and entered pursuant to its provisions. The rate of duty will be 16 percent ad valorem. If the quantitative limits of additional U.S. note 10 to chapter 4 have been reached, the crème brulee containing 10 percent or less, by weight of milk solids will be classified in subheading 1901.90.4700, HTSUS, and dutiable at the rate of $1.035 per kilogram plus 13.6 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 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 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 Stanley Hopard at 646-733-3029. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division