The tariff classification of Profiteroles from Canada.

NY G87434 March 1, 2001 CLA-2-19:RR:NC:2:228 G87434 CATEGORY: Classification TARIFF NO.: 1905.90.1041 Mr. Christian Emmanuel Cemma International Inc. 4829, avenue Rosedale, Montreal (Quebec) Canada H4V 2H3 RE: The tariff classification of Profiteroles from Canada. Dear Mr. Emmanuel: In your letter dated February 13, 2001, on behalf of Multi-Choix, Inc., Quebec, Canada, you requested a tariff classification ruling. A sample of the package label was submitted with your letter. Superbe brand Mini-Profiteroles are frozen, cream-filled, fully baked puff pastries put up for retail sale in packages containing 20 mini-Profiteroles and weighing 250 grams, net weight. The Profiteroles consist of whipping cream, whole eggs, flour, water vegetable oil shortening, powdered sugar, artificial vanilla, baking powder, stabilizer, and salt. The applicable subheading for the Mini-Profiteroles 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…whether or not containing chocolate, fruit, nuts or confectionery…frozen…pastries, cakes and similar sweet baked products. The rate of duty will be free. Section 304 of the Tariff Act of 1930, as amended (19 U.S.C. 1304), provides, in general, that all articles of foreign origin imported into the United States must be legibly, conspicuously, and permanently marked to indicate the English name of the country of origin to an ultimate purchaser in the United States. The implementing regulations to 19 U.S.C. 1304 are set forth in Part 134, Customs Regulations (CFR Part 134). The sample label you have submitted is not properly marked with the country of origin. You may wish to discuss the matter of country of origin marking with the Customs import specialist at the proposed port of entry. 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