The tariff classification of butter croissants from the Czech Republic.

NY 808970 April 26, 1995 CLA-2-19:S:N:N7:228 808970 CATEGORY: Classification TARIFF NO.: 1901.20.8000 Cyril Cohen Croissants de France, Inc. 2900 N.W. 75th Street Miami, Florida 33147 RE: The tariff classification of butter croissants from the Czech Republic. Dear Mr. Cohen: In your letter dated April 5, 1995, you requested a tariff classification ruling. Ingredients breakdowns accompanied your letter. Both products, the Raw Butter Croissant and the Preproofed Butter Croissant are preshaped croissants available in 1 oz, 1.7 oz, 2 oz, and 2.75 oz sizes. They are made of flour (44%), water (25%), butter (25%), sugar (3%), yeast (1%), salt (1%), gluten (1%) and less than 1% of malt, emulsifier, vegetable fat, ascorbic acid, mono and diglycerides of fatty acids lecithin, calcium carbonate and enzymes. The products are intended for sale to cruise ships, supermarkets, the food service industry, etc. The applicable subheading for the Raw Butter Croissants and the Preproofed Butter Croissants will be 1901.20.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for food preparations of flour, meal, starch or malt extract...not elsewhere specified or included...mixes and doughs for the preparation of bakers' wares of heading 1905...other... other...other. The rate of duty will be 9.8%. Articles classifiable under subheading 1901.20.8000, HTS, which are products of the Czech Republic, are entitled to duty- free treatment under the Generalized System of Preferences (GSP), upon compliance with all applicable regulations. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport