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HQ 951723


September 30, 1992

CLA-2 CO:R:C:F 951723 JGH

CATEGORY: CLASSIFICATION

TARIFF NO.: 1901.20.0016; 1901.20.0031; 1901.20.0095 1901.90.4050; 1901.90.8040; 1901.90/9095

Mr. William J. Bugyra
Handel Trade Inc.
76 St. Claire Ave. West Ste 101
Toronto, Ontario, Canada M4V 1N2

RE: Classification of Frozen Doughs

Dear Mr. Bugyra:

Your letter of April 20, 1992, in behalf of Der Brotkorb, Inc., described as a Canadian producer of baked goods, concerns the tariff classification of frozen dough products under the Harmonized Tariff Schedule of the United States (HTSUS).

FACTS:

The products are described as specialty breads and buns which would be exported to the United States in the form of frozen doughs. It is stated that the frozen doughs would include such products as three grain, seven grain and sour dough breads, with varying combinations of ingredients, (such as, milk, eggs, margarine, yeast, buttermilk, lard, sugar, yeast, wheat, rye flour, oat flakes, soya bran, etc.).

ISSUE:

Classification of frozen doughs for breads and buns.

LAW AND ANALYSIS:

A definite classification can not be given for these products without the complete composition of the various doughs being provided. However, the Explanatory Notes to the HTS state that heading 1901 does cover ready-mixed doughs consisting essentially of cereal flour with sugar, fat, eggs, or fruit (including those put up in moulds). In the absence of complete information on the composition of specific products only a probable classification may be given.

Subheading 1901.20 applies to Mixes and doughs for the preparation of bakers' wares of heading 1905 (Bread, Cakes and Pastries). The duty on products of Canada for 1992 is 6 percent ad valorem. The probable classification and quota status of the various doughs would be as follows:

1) If the doughs are in the form of sheets or blocks of dough (i.e., not preformed), and if the total butterfat content in the dough is over 5.5 percent, they probably would be classifable in subheading 1901.20.0031, HTSUS, and subject to the quota in subheading 9904.10.81.

2) If the doughs are preformed,not filled, contain low fat (i.e., 5.5 percent or less butterfat), dried milk, whey, or butter milk and contain over 16 percent milk solids, classification would probably be in subheading 1901.20.0016, HTSUS, and subject to the quota in 9904.10.75, HTSUS.

3) If not filled, preformed or if not formed, and do not contain over 5.5 percent butterfat, and do not contain low fat milk, whey or buttermilk or over 16 percent milk solids, the probable classification of the doughs is in subheading 1901.20.0095, HTSUS.

4) If filled, the doughs are considered something more than preparations, and if they contain over 5.5 percent butterfat, the probable classification would be 1901.90.4050, HTSUS, dutiable at 9.6 percent ad valorem.

5) If filled, and do not contain over 5.5 percent butterfat, but contain low fat milk, whey, or buttermilk, and over 16 percent milk solids, the probable classification would be as food prepara- tions in subheading 1901.90.8040, HTSUS, dutiable at 6 percent ad valorem, and subject to the quota in subheading 9904.10.75, HTSUS. - 3 -

6) If the products are filled, but do not contain over 5.5 percent butterfat, do not contain low fat milk, whey, or buttermilk, or, if containing low fat milk, whey or buttermilk, and do not contain over 16 percent milk solids, classification would probably be in subheading 1901.90.9095, HTSUS, as a food preparation, with a rate of duty of 6 percent ad valorem.

Quota provisions enclosed.

Sincerely,

John Durant, Director

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