The tariff classification of empanadas from Argentina

N138335 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 15, 2010 you requested a tariff classification ruling. Ingredients breakdowns for two products accompanied your letter. The products, empanadas, consist of a disc of uncooked pastry dough, folded in the middle over a prepared filling, sealed at the edges, and frozen. The filling in the Eggplant, Red Pepper and Onion empanada is composed of eggplant, red pepper, onions, water, margarine, tomatoes, olives, oil, spices, vinegar, sugar, and preservatives. The applicable subheading for this product 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. Your inquiry does not provide enough information for us to give a classification ruling on the Chard and Ricotta empanada. Your request for a classification ruling should include the butterfat content of this product, and a description of how it will be packaged (i.e., retail or non-retail) when imported into the United States. When this information is available, you may wish to consider resubmission of your request. We are returning any related samples, exhibits, etc. If you decide to resubmit your request, please include all of the material that we have returned to you. 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