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NY M87155




October 20, 2006

CLA-2-19:RR:NC:N2:228 M87155

CATEGORY: CLASSIFICATION

TARIFF NO.: 1901.20.8000; 1901.90.7000

Ms. Jean Aiello
International Trade Logistics, Inc.
2525 Brunswick Avenue
Linden, NJ 07036

RE: The tariff classification and country of origin marking of frozen, unbaked croissants from Belgium

Dear Ms. Aiello:

In your letters dated September 27, 2006 and October 10, 2006, on behalf of DeBoer Food Importers, Sanford, FL, you requested a tariff classification and country of origin marking ruling. A sample, description, or illustration of the marking was not submitted.

Ingredients breakdowns, illustrative literature, and information concerning the manufacturing process were submitted with your letter. The products are pre-proofed, unbaked, frozen croissants, imported in non-retail packing. Ingredients common to all varieties (G100 Butter Croissant Straight, G110 Butter Croissant Curved, G340 Chocolate Filled Butter Croissant, G320 Almond Paste Filled Butter Croissant, G400 Butter Pain au Chocolat, G500 Mini Butter Croissant, and G550 Assortment (mini butter croissant, mini raisin swirl, mini butter pain au chocolat)) are flour, butter, water, yeast, sugar, improver, eggs, and salt. Other ingredients, depending on variety, are chocolate crème, chocolate sprinkles, chocolate filling, almond filling, almond sprinkles, custard powder, and raisins. The butterfat content ranges from 10.9 percent to 17.6 percent, by weight, and the sugar content ranges from 3.8 to 4.9 percent, by dry weight.

The applicable subheading for G100 Butter Croissant Straight, G110 Butter Croissant Curved, G500 Mini Butter Croissant, and the Mini Butter Croissant and Mini Raisin Croissant in the G550 Assortment will be 1901.20.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40 percent by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or includedmixes and doughs for the preparation of bakers’ wares of heading 1905otherotherotherother. The rate of duty will be 8.5 percent ad valorem.

The applicable subheading for G340 Chocolate Filled Butter Croissant, G320 Almond Paste Filled Butter Croissant, G400 Butter Pain au Chocolat, and the Mini Butter Pain au Chocolat in the G550 Assortment will be 1901.90.7000, HTSUS, which provides for food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40 percent by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or includedotherotherother containing over 5.5 percent by weight of butterfat and not packaged for retail sale. The rate of duty will be 10.2 percent ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

The marking statute, section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly and permanently as the nature of the article (or its container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article.

As provided in section 134.41(b), Customs Regulations (19 CFR 134.41(b)), the country of origin marking is considered conspicuous if the ultimate purchaser in the U.S. is able to find the marking easily and read it without strain.

With regard to the permanency of a marking, section 134.41(a), Customs Regulations (19 CFR 134.41(a)), provides that as a general rule marking requirements are best met by marking worked into the article at the time of manufacture. For example, it is suggested that the country of origin on metal articles be die sunk, molded in, or etched. However, section 134.44, Customs Regulations (19 CFR 134.44), generally provides that any marking that is sufficiently permanent so that it will remain on the article until it reaches the ultimate purchaser unless deliberately removed is acceptable.

Section 134.46, Customs Regulations (19 CFR 134.46), deals with cases in which the words "United States," or "American," the letters "U.S.A.," any variation of such words or letters, or the name of any city or locality in the United States, or the name of any foreign country or locality other than the country or locality in which the article was manufactured or produced, appears on an imported article or its container, and those words, letters or names may mislead or deceive the ultimate purchaser as to the actual country of origin. In such a case, there shall appear, legibly and permanently, in close proximity to such words, letters, or name, and in at least a comparable size, the name of the country of origin preceded by "Made in," Product of," or other words of similar meaning.

In order to satisfy the close proximity requirement, the country of origin marking must generally appear on the same side(s) or surface(s) in which the name or locality other than the actual country of origin appears.

Based in the description of the manufacturing process you have provided, and applying the Marking Rules set forth in section 304 of the regulations, we find that the frozen, unbaked croissants described above are products of Belgium for marking purposes. As noted above, no sample of the marking was provided, and no proposed marking was described. Depending on what other information will appear on the container or container label, the containers in which these goods reach the ultimate purchaser must be conspicuously, legibly and permanently marked “Belgium”, “Made in Belgium”, or “Product of Belgium.”

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

This merchandise is subject to The Public Health Security and Bioterrorism Preparedness and Response Act of 2002 (The Bioterrorism Act), which is regulated by the Food and Drug Administration (FDA). Information on the Bioterrorism Act can be obtained by calling FDA at 301-575-0156, or at the Web site www.fda.gov/oc/bioterrorism/bioact.html.

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Stanley Hopard at 646-733-3029.

Sincerely,

Robert B. Swierupski
Director,

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