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NY 861269


Apr 1, 1991

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 1905.90.1040; 1905.90.9090

Mr. Kevin Haggard
Sunblest Foods, Inc.
19653 70th Avenue South
Kent, WA 98032

RE: The tariff classification of frozen pastry products from Canada

Dear Mr. Haggard:

In your undated letter, received on March 3, 1991, you requested a tariff classification ruling.

Descriptive literature for four, and ingredients breakdowns for five products, were submitted with your letter. Four of the items in the "Dine-A-Bite" product line are single- serving, prepared food preparations consisting of a pastry shell with a variety of fillings. "Breakfast Bite" has an egg, cheese, potato and onion filling. "Broccoli Cheese" contains potatoes, cheese, milk and broccoli. "Macaroni and Cheese" is filled with cooked macaroni, cheese, milk and red peppers. "Vegetarian Chili" is filled with a variety of vegetables, and has a pastry top shell. Illustrative literature was not provided for the crumpets, which are leavened products made from water, flour, salt, yeast, phos-fo-lac, calcium propionate and baking soda. All five commodities have been pre-baked and frozen in Canada, packed 24 to a case, and sold to retail delis and grocery chain deli departments.

The applicable subheading for the crumpets will be 1905.90.1040, Harmonized Tariff Schedule of the United States (HTS), which provides for bread, pastry, cakes, biscuits and other bakers' wares...other...bread, pastry, cakes, biscuits and similar baked products...whether or not containing chocolate, fruit, nuts or confectionery...frozen. The duty rate will be free.

The applicable subheading for "Breakfast Bite," "Broccoli Cheese," "Macaroni and Cheese," and "Vegetarian Chili" will be 1905.90.9090, HTS, which provides for bread, pastry, cakes, biscuits and other bakers' wares...other...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 a 7 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

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