The tariff classification of frozen pastries and doughs from England

NY F80641 December 17, 1999 CLA-2-19:RR:NC:2:228 F80641 CATEGORY: Classification TARIFF NO.: 1901.20.8000; 1905.90.1041 Ms. Fran Gibson 9300 Rapidan Drive Fredericksburg, VA 22407 RE: The tariff classification of frozen pastries and doughs from England Dear Ms. Gibson: In your letter dated November 16, 1999 you requested a tariff classification ruling. Descriptive literature was submitted with your letter. The merchandise is “Pukka-Pies” brand frozen puff pastry dough and frozen baked pastries. “Pre-Sheeted Rolls - PS.5” and “Vegetable Pre Sheeted Rolls - VEG-PS” are rolls of sheeted puff pastry dough. The ingredients, for both products, are wheat flour, margarine (animal or vegetable fat and oil in the former, vegetable fat and oil in the latter), emulsifiers, colours, flavorings, water, and salt. “Wholemeal Puff Pastry SBPP” is a block of puff pastry dough, composed of whole meal flour, margarine, emulsifiers, colors, flavors, water, wheat gluten, and salt. “Vegetable Pies” are baked pies consisting of a puff pastry crust filled with vegetables and sauce. The ingredients are water, whole meal flour, vegetable margarine, tofu, potatoes, onions, leeks, mushrooms, peas, modified starch, vegetable oil, salt, gluten, vegetable stock, soy sauce, herbs, and spices. The applicable subheading for the Pre-Sheeted Rolls - PS.5, Vegetable Pre Sheeted Rolls - VEG-PS, and Wholemeal Puff Pastry SBPP 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…mixes and doughs for the preparation of bakers’ wares of heading 1905…other…other. The rate of duty will be 8.8 percent ad valorem. Effective January 1, 2000, the rate of duty will be 8.5 percent ad valorem. The applicable subheading for the Vegetable Pies will be 1905.90.1041, HTS, which provides for bread, pastry, cakes, biscuits and other bakers’ wares…other…bread, pastry, cakes, biscuits and similar baked products…frozen…pastries… . The rate of duty will be free. Your inquiry does not provide enough information for us to give a classification ruling on the Potato, Cheese & Onion Pasties. Your request for a classification ruling should include a complete ingredients breakdown, by weight, and a description of the type(s) of packaging this will be imported in. Will this be imported in packaging for retail consumers, food service purchasers, etc.? When this information is available, you may wish to consider resubmission of your request. 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