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NY N017940




October 25, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 1901.90.7000

Ms. Marjorie Chisholm
Maidstone Bakeries
115 Sinclair Blvd.
Brantford, Ontario N35 7X6 Canada

RE: The tariff classification and status under the North American Free Trade Agreement (NAFTA), of unbaked pastries from Canada; Article 509

Dear Ms. Chisholm:

In your letter dated September 27, 2007 you requested a ruling on the status of unbaked pastries from Canada under the NAFTA.

An ingredients breakdown and a illustration accompanied your letter. The products are pre-formed, pre-proofed, unbaked, frozen, cheese-filled croissants, put up in non-retail packaging for sale to the food service industry. The croissants are said to be composed of approximately 35 percent flour, 27 percent butter, 20 percent water, 7 percent cheese, 4 percent glaze, 2 percent yeast, 2 percent sugar, and one percent or less, each, of milk powder, improver, salt, and soy oil. The butterfat content of the croissants is said to be approximately 24 percent, and the dry weight of cane sugar approximately 2 percent. The sugar ingredient is a product of Brazil; all other ingredients are products of Canada.

The applicable tariff provision for this merchandise will be 1901.90.7000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for food preparations of flour, groats, meal, starch or malt extract, not containing cocoa not elsewhere specified or includedotherotherothercontaining over 5.5 percent of butterfat and not packaged for retail sale. The general 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/.

General Note 12(b), HTSUS, sets forth the criteria for determining whether a good is originating under the NAFTA. General Note 12(b), HTSUS, (19 U.S.C. ยง 1202) states, in pertinent part, that

For the purposes of this note, goods imported into the customs territory of the United States are eligible for the tariff treatment and quantitative limitations set forth in the tariff schedule as "goods originating in the territory of a NAFTA party" only if--

(i) they are goods wholly obtained or produced entirely in the territory of Canada, Mexico and/or the United States; or

(ii) they have been transformed in the territory of Canada, Mexico and/or the United States so that--

(A) except as provided in subdivision (f) of this note, each of the non-originating materials used in the production of such goods undergoes a change in tariff classification described in subdivisions (r), (s) and (t) of this note or the rules set forth therein,

Based on the facts provided, the goods described above qualify for NAFTA preferential treatment, because they will meet the requirements of HTSUS General Note 12(b)(ii)(A) and 12(t)/19.6. The goods will therefore be entitled to a free rate of duty under the NAFTA upon compliance with all applicable laws, regulations, and agreements.

This ruling is being issued under the provisions of Part 181 of the Customs Regulations (19 C.F.R. 181).

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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