The tariff classification of frozen dough products from South Korea

NY R00998 November 15, 2004 CLA-2-19:RR:NC:2:228 R00998 CATEGORY: Classification TARIFF NO.: 1901.20.8000; 1901.90.9095 Mr. Jay Yang The Boulangerie, Inc. 1450 Young Street Honolulu, HI 96814 RE: The tariff classification of frozen dough products from South Korea Dear Mr. Yang: In your letter dated October 27, 2004 you requested a tariff classification ruling. Ingredients breakdowns accompanied your letter. The goods are frozen, unbaked doughs and filled dough products, put up in non-retail packing. Mini Mocha Bread, Pumpkin Bread, Red Bean Bread, Black Bean Bread, and Walnut Red Bean Bread all contain flour, water, skim milk powder, salt, yeast, margarine, eggs, and dough conditioners. Other ingredients, depending on the product, include sugar (less than 10 percent, by dry weight), walnuts, raisins, and coffee powder. The Pumpkin Bread, Red Bean Bread, Black Bean Bread, and Walnut Red Bean Bread contain a pumpkin or bean paste filling, added prior to the freezing process. The applicable subheading for the Mini Mocha Bread will be 1901.20.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for food preparations of flour, groats, meal, starch or malt extract…other…other…mixes and doughs for the preparation of bakers’ wares of heading 1905…other…other. The rate of duty will be 8.5 percent ad valorem. The applicable subheading for the Pumpkin Bread, Red Bean Bread, Black Bean Bread, and Walnut Red Bean Bread will be 1901.90.9095, HTS, which provides for food preparations of flour, groats, meal, starch or malt extract… other…other…other…other. The rate of duty will be 6.4 percent ad valorem. 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 telephone number (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