The tariff classification of frozen egg preparations from Canada

N145996 February 9, 2011 CLA-2-21:OT:RR:NC:2:228 CATEGORY: Classification TARIFF NO.: 2106.90.9995 Ms. Janna Ibis Cargill 15407 McGinty Road West Wayzata, MN 55391 RE: The tariff classification of frozen egg preparations from Canada Dear Ms. Ibis: In your letter dated February 1, 2011 you requested a tariff classification ruling. Ingredients breakdowns and technical data for four products were submitted with your letter. The products, grilled egg sheets (item no. 30147) and scrambled egg squares (item nos. 30148, 30149, and 30150), are described as frozen, pre-cooked, sandwich-sized egg sheets or folded egg patties, weighing 1.25 or 1.5 ounces each, packed for food service purchasers, 100, 200, or 300 units per container. All are composed of whole eggs (66-74 percent, by weight), water, skim milk powder (3 percent or less), soybean oil, salt, corn starch, butter flavor, xanthan gum, egg flavor, and citric acid. The applicable subheading for these frozen egg preparations will be 2106.90.9995, Harmonized Tariff Schedule of the United States (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 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