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NY 851608


MAY 10, 1990

CLA-2-19:S:N:N1:228 851608

CATEGORY: CLASSIFICATION

TARIFF NO.: 1905.90.9090

Mr. John M. Peterson
Neville, Peterson & Williams
39 Broadway
New York, NY 10006

RE: The tariff classification of a stuffed pastry product from Canada.

Dear Mr. Peterson:

In your letter dated April 18, 1990, on behalf of The Pillsbury Company, you requested a tariff classification ruling.

The product is described as consisting of a pastry dough stuffed with sauce, meat, cheese, spices and flavorings. The meat content will range from 9 to 13.5 percent of the product's overall weight. The stuffed article will be fried, frozen, and packed in retail containers. The food product is fully cooked, requiring only reheating prior to consumption.

The applicable subheading for the stuffed pastry product will be 1905.90.9090, Harmonized Tariff Schedule of the United States (HTS), which provides for bread, pastry, cakes, biscuits and other bakers' wares...other...other. The rate of duty will be 10 percent ad valorem.

Goods classifiable under subheading 1905.90.9090, HTS, which have originated in the territory of Canada, will be entitled to an 8 percent ad valorem rate of duty under the United States-Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director

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