The tariff classification of churros from Spain

NY F89949 July 31, 2000 CLA-2-19:RR:NC:2:228 F89949 CATEGORY: Classification TARIFF NO.: 1905.90.1041 Ms. Maria Roves Only Natural Food 330 East 33rd Street New York, NY 10016 RE: The tariff classification of churros from Spain Dear Ms. Roves: In your letter dated July 18, 2000 you requested a tariff classification ruling. Churros are fried cakes in the form of star-shaped rods of dough, said to be composed of wheat flour, sunflower oil, water, salt, bicarbonate, and preservatives. The cakes are frozen and packed for retail sale in flexible or rigid plastic containers, each containing eight churros, and weighing 240 grams, net weight. The applicable subheading for the churros will be 1905.90.1041, Harmonized Tariff Schedule of the United States (HTS), which provides for bread, pastry, cakes, biscuits and other bakers’ wares…other…bread, pastry, cakes, biscuits and similar baked products…frozen…pastries, cakes and similar sweet baked products… The rate of duty will be free. 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