The tariff classification of frozen cookie doughs from Canada

NY E85139 August 13, 1999 CLA-2-19:RR:NC:2:228 E85139 CATEGORY: Classification TARIFF NO.: 1901.20.8000 Mr. Roger M. Ludwig Ameri-Can Customshouse Brokers, Inc. 15 Lawrence Bell Drive Amherst, NY 14221 RE: The tariff classification of frozen cookie doughs from Canada Dear Mr. Ludwig: In your letter dated August 4, 1999, on behalf of Tasty Batters, Concord, Ontario, Canada you requested a tariff classification ruling. Ingredients breakdowns and copies of the nutritional labeling information for six products, were submitted with your letter. The products are described as frozen cookie dough, packed in 3-pound plastic tubs, for ultimate sale to retail consumers by organizations engaged in fundraising drives. Ingredients common to all varieties (Peanut Butter, Honey Raisin Oatmeal, White Chocolate Macadamia, Chocolate Chunk Pecan, Double Chocolate Chunk, and Chunky Chocolate) are flour, margarine, sugar, brown sugar, eggs, and baking soda. Other ingredients, depending on variety, are peanut butter, rolled oats, raisins, chocolate chunks, white chocolate chunks, macadamia nuts, pecans, cocoa powder, honey, buttermilk, salt, spice, and artificial flavor. The applicable subheading for the frozen cookie doughs 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 containing cocoa or containing less than 40 percent by weight of cocoa calculated on a totally defatted basis…mixes and doughs for the preparations of bakers’ wares of heading 1905…other…other. The rate of duty will be 8.8 percent ad valorem. 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 212-637-7065. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division