The tariff classification of frozen hors d’œuvres from Canada.

N004522 January 12, 2007 CLA-2-21:RR:NC:2:228 CATEGORY: Classification TARIFF NO.: 2106.90.8200, 2106.90.9995 Mr. Christian Emmanuel Cemma International Inc. 4829 Avenue Rosedale Montreal, Quebec H4V 2H3 Canada RE: The tariff classification of frozen hors d’œuvres from Canada. Dear Mr. Emmanuel: In your letters dated October 18, 2006, and December 1, 2006, on behalf of Aliments La Bourgeoise Inc., you requested a tariff classification ruling. Lists of ingredients and pictorial literature accompanied your first letter. Ingredients breakdowns, by weight, and a description of the manufacturing process were submitted with your second letter. Hors d’œuvre au Fromage de Chèvre, Jalapen~os - Bouchées Jalapen~o Pops, and Hors d’œuvre aux 4 Fromages are cooked food preparations containing water, cow’s milk cheese, goat’s milk cheese, canola oil, vegetable oil margarine, wheat crumb with spices, whey powder, wheat flour, corn starch, batter (flour, corn starch, dried egg white, gum), spices, salt, flavor, alcohol, color, and sorbic acid. Depending upon the moisture content of the cheese ingredient, the products may contain over 10 percent milk solids. The hors d’œuvres are made by mixing and cooking the filling ingredients, pouring this cooked mixture into trays, cooling, cutting to size and shape, dipping in batter, coating with bread crumbs, and deep-frying. They are put up in retail sized packages containing 300 grams, net weight, imported in frozen condition, and need only to be baked by consumers prior to serving. The applicable subheading for the Hors d’œuvre au Fromage de Chèvre, Jalapen~os - Bouchées Jalapen~o Pops, and Hors d’œuvre aux 4 Fromages, when containing over 10 percent by weight of milk solids, will be 2106.90.8200, Harmonized Tariff Schedule of the United States (HTSUS), which provides for food preparations not elsewhere specified or included…other…containing over 10 percent by weight of milk solids…other…other. The rate of duty will be 6.4 percent ad valorem. The applicable subheading for the Hors d’œuvre au Fromage de Chèvre, Jalapen~os- Bouchées Jalapen~o Pops, and Hors d’œuvre aux 4 Fromages, the Hors d’œuvre au Fromage de Chèvre, Jalapen~os - Bouchées Jalapen~o Pops, and Hors d’œuvre aux 4 Fromages, when containing 10 percent or less, by weight, of milk solids, will be 2106.90.9995, HTSUS, which provides for food preparations not elsewhere specified or included…other…other…frozen. The rate of duty will be 6.4 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. This merchandise is subject to The Public Health Security and Bioterrorism Preparedness and Response Act of 2002 (The Bioterrorism Act), which is regulated by the Food and Drug Administration (FDA). Information on the Bioterrorism Act can be obtained by calling FDA at telephone number (301) 575-0156, or at the Web site www.fda.gov/oc/bioterrorism/bioact.html. 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