The tariff classification of a frozen dough from Brazil

NY K84900 April 16, 2004 CLA-2-19:RR:NC:2:228 K84900 CATEGORY: Classification TARIFF NO.: 1901.20.8000 Ms. Margaret Polito Neville Peterson LLP 80 Broad Street New York, NY 10004 RE: The tariff classification of a frozen dough from Brazil Dear Ms. Polito: In your letter dated April 2, 2004, on behalf of General Mills, Inc., you requested a tariff classification ruling. The merchandise is described as frozen, unbaked pão de queijo (“cheese roll”) dough, packed for retail sale. The dough is made from sweet and sour cassava (manioc) starch, water, eggs, minas cheese, soybean oil, parmesan cheese, dry whole milk, and salt. The ingredients are mixed together according to a predetermined formula, formed into dough balls, and quick frozen. The dough contains less than 5-1/2 percent butterfat. The pão de queijo appetizer is prepared by baking the dough for 10-12 minutes. The applicable subheading for the frozen, unbaked, pão de queijo dough will be 1901.20.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for food preparations of flour, groats, meal, starch or malt extract, not containing cocoa…mixes and doughs for the preparation of bakers’ wares of heading 1905…other…other…other…other. The rate of duty will be 8.5 percent ad valorem. Articles classifiable under subheading 1901.20.8000, HTS, which are products of Brazil are currently entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP, however, is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check our Web site at www.cbp.gov and search for the term "GSP". 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 646-733-3029. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division