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NY 867761

October 17, 1991

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 1901.20.0095

Mr. Robert Jones
230 East Sheridan Place
Lake Bluff, IL 60044

RE: The tariff classification of frozen dough from Belgium

Dear Mr. Jones:

In your letter dated September 27, 1991, you requested a tariff classification ruling.

The product is described as frozen, uncooked, and unformed Belgian waffle dough, composed of whole wheat flour, sugar, whole milk, margarine, eggs, yeast, salt, soya lecithin, and vanilla flavor. The dough is prepared in portioned units weighing 4.25 ounces each, packed 130 units per carton. Waffles are prepared by thawing the dough and placing it between the plates of a waffle iron. The merchandise will be sold to restaurants or other food service customers.

The applicable subheading for the frozen Belgian waffle dough will be 1901.20.0095, Harmonized Tariff Schedule of the United States (HTS), which provides for food preparations of flour, meal, starch or malt extract, not containing cocoa powder...mixes and doughs for the preparation of bakers' wares of heading 1905...other...other. The rate of duty will be 10 percent ad valorem.

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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