The tariff classification of an improver for uncooked frozen croissants from France

N251123 April 4, 2014 CLA-2-21:OT:RR:NC:N2:228 CATEGORY: Classification TARIFF NO.: 2106.90.9998 Ms. Naima Djemaa Bridor, Inc. 1370 Graham-Bell Street Boucherville J4B 6H5 Canada RE: The tariff classification of an improver for uncooked frozen croissants from France Dear Ms. Djemaa: In your letter dated March 6, 2014, you requested a tariff classification ruling. A technical specification sheet, and an ingredients breakdown accompanied your letter for “Improver Concentrate 17,” article no. 007592. Additional information was received via email dated April 4, 2014. The product is said to contain approximately 44-55 percent gluten, 25-35 percent wheat flour, 15-25 percent rapeseed lecithin, and less than one percent each of treating agent flour E300, hermicellulase, and amylase. The product is being imported in bulk in paper bags each weighing 25 kg., net weight. The improver is added to the croissant powder mix. The amount of improver added is no more than 2 percent of the amount of flour contained in the mix. Claimed benefits are increased hydration, slow down of staling effect, avoidance of collapse during frozen process, etc. The applicable subheading for the product will be 2106.90.9998, Harmonized Tariff Schedule of the United States (HTSUS), which provides for food preparations not elsewhere specified or included . . . 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 the 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 ww.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 Bruce N. Hadley, Jr. at (646) 733-3029. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division