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NY 806681



February 28, 1995

CLA-2-19:S:N:N7:228 806681

CATEGORY: CLASSIFICATION

TARIFF NO.: 1901.20.8000

Cyril Cohen
100% Made In France Company
2900 N.W. 75th Street
Miami, Florida 33147

RE: The tariff classification of margarine croissants from the Czech Republic.

Dear Mr. Cohen:

In your letter dated January 25, 1995, you requested a tariff classification ruling.

Samples and ingredients breakdowns accompanied your letter. The samples were examined and exposed of. Both products, the Raw Margarine Croissant and the Preproofed Margarine Croissant are preshaped croissants available in 1 oz, 1.7 oz, 2 oz, and 2.75 oz sizes. They are made of flour (44%), margarine (24%), sugar (3%), yeast (1%), salt (1%), gluten (1%) and less than 1% of malt, emulsifier, vegetable fat, ascorbic acid, mono and diglycedrieds of fatty acids lecithin, calcium carbonate and enzymes. The products are intended for sale to the food service industry, supermarkets, cruise ships, etc.

The applicable subheading for the Raw Margarine Croissants and the Preproofed Margarine Croissants will be 1901.20.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for food preparations of flour, meal, starch or malt extract...not elsewhere specified or included...mixes and doughs for the preparation of bakers' wares of heading 1905...other...other...other. The rate of duty will be 9.8%.

Articles classifiable under subheading 1901.20.8000, HTS, which are products of the Czech Republic, are entitled to duty- free treatment under the Generalized System of Preferences (GSP), 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
New York Seaport

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