The tariff classification of empanadas from Argentina

N138262 December 20, 2010 CLA-2-19:OT:RR:NC:2:228 CATEGORY: Classification TARIFF NO.: 1901.90.9095 Ms. Maria Osborn Patagonia Kitchen LLC 6315 B FM 1488 #231 Magnolia, TX 77354 RE: The tariff classification of empanadas from Argentina Dear Ms. Osborn: In your letter dated December 14, 2010 you requested a tariff classification ruling. Ingredients breakdowns for five products were submitted with your letter. The products, empanadas, consist of an uncooked disc of pastry dough, folded in the middle over a prepared filling, sealed at the edges, and frozen. The beef empanada and the sliced beef empanada filling is composed of onions, beef (12.99 percent), tomato, spices, red pepper, vegetable oil, egg, olives, salt, sugar, vegetable broth, and gum. The spicy beef empanada filling contains onion, beef (18.4 percent), egg, water, vegetable oil, spices, margarine, lard, and salt. The lamb empanada filling consists of lamb (19.46 percent), onion, water, margarine, red pepper, raisins, salt, spices, oil, sugar, monoglycerides, calcium propionate, and gum. Tuna empanada is filled with onion, tuna (17 percent), egg, red pepper, carrot, mackerel (2.26 percent), vegetable oil, water, margarine, and spices. The applicable subheading for these products will be 1901.90.9095, Harmonized Tariff Schedule of the United States (HTSUS), which provides for food preparations of flour, groats, meal, starch or malt extract, not containing cocoa…other…other…other…other. 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/. Articles classifiable under subheading 1901.90.9095, HTSUS, which are products of Argentina may be entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP 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 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 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