The tariff classification of frozen unbaked pastries from Uruguay

N282638 February 17, 2017 CLA-2-19:OT:RR:NC:N4:228 CATEGORY: Classification TARIFF NO.: 1901.90.9095 Ms. Sharon Garcia Kuehne and Nagel, Inc. 7850 NW 25th Street Doral, FL 33122 RE: The tariff classification of frozen unbaked pastries from Uruguay Dear Ms. Garcia: In your letter dated January 17, 2017 you requested a tariff classification ruling on behalf of your client, PanAmerican Food LLC., DBA Panifique. Ingredients lists and images of the products were submitted with your letter. The subject merchandise is five varieties of frozen unbaked pastry items. Item No. 1640 – Vegetable Puff is composed of wheat flour, margarine, water, salt, emulsifiers (distilled monoglycerides, diacetyl tartaric acid ester) and filling (ricotta cheese, spinach, water, wheat flour, milk powder, cheese, butter, egg, pepper, nutmeg). The product is packed 93 units per carton. Item No. 1653 – Cream Croissant is composed of wheat flour, water, margarine, sugar, yeast, salt, milk powder, egg powder, emulsifiers (distilled monoglycerides, diacetyl tartaric acid ester), flour improvers (ascorbic acid and amylases) and filling (vanilla cream). The product is packed 65 units per carton. Item No. 1673 – Dulce de Leche Danish is composed of wheat flour, water, margarine, sugar, yeast, salt, milk powder, quince jam, emulsifiers (distilled monoglycerides, diacetyl tartaric acid ester), flour improvers (ascorbic acid and amylases) and filling (caramel, caramel flavor cream). The product is packed 70 units per carton. Item No. 1682 – Multigrain Croissant is composed of wheat flour with iron and folic acid, margarine, water, oats, sunflower, yeast, whole wheat flour, flax, sesame, sucralose, rye flour, whey powder, salt, emulsifiers (distilled monoglycerides, diacetyl tartaric acid ester), and flour improvers (ascorbic acid and amylases). The product is packed 100 units per carton. Item No. 1683 – Square Pastry is composed of wheat flour, water, fat, yeast, salt, emulsifiers (distilled monoglycerides), and sugar. The product is packed 69 units per carton. The applicable subheading for the frozen unbaked pastries will be 1901.90.9095, HTSUS, which provides for food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40 percent by weight of cocoa calculated on a totally defatted basis…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 https://hts.usitc.gov/current. 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 website 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 Bruce N. Hadley Jr. at Bruce.Hadleyjr@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division