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NY 869858

January 9, 1992



TARIFF NO.: 1901.90.9060; 2008.99.9010; 2106.90.6097; 2106.90.6099

Ms. Myriam Bouchard
Heaven Delivers, Inc.
77 Parc Terrace East, Suite D-65
New York, NY 10034

RE: The tariff classification of food products from Canada

Dear Ms. Bouchard:

In your letter dated December 3, 1991, received on December 17, 1991, you requested a tariff classification ruling.

Descriptive literature for five retail-packed products accompanied your letter. Millet Pie and Seitan Pie are partially cooked, frozen products consisting of a pastry shell filled with a variety of ingredients in a round, microwaveable dish. Millet Pie is composed of water, flour, onions, millet, mushrooms, palm oil, oats, sunflower oil, tamari, salt, butter and spices. Seitan Pie is made from water, flour, potatoes, palm oil, wheat gluten, onions, tamari, sunflower oil, oats, yeast, spices, and salt. Both pies require further baking prior to eating. Tofu Fricasse (sic) is a fully cooked, vacuum packed product consisting of tofu, onions, tamari, sunflower oil, sesame oil, and spices. Chinese Seitan is a similarly prepared and packaged food dish consisting of water, tamari, lasagna sauce, peanut oil, flour, molasses, wheat gluten, sunflower oil, salt, and spices. These two products are refrigerated, requiring only warming prior to eating. Vege-Spread is a fully cooked, vacuum packed product in the form of a rectangular block, composed of water, sunflower seeds, carrots, onions, potatoes, whole wheat flour, yeast, sunflower oil, vegetable broth, salt, lemon juice, and spices.

The applicable subheading for the Millet Pie and Seitan Pie will be 1901.90.9060, Harmonized Tariff Schedule of the United States (HTS), which provides for food preparations of flour, meal, starch or malt extract...other...other...put up for retail sale. The duty rate will be 10 percent ad valorem.

The applicable subheading for Tofu Fricasse will be 2008.99.9010, HTS, which provides for other edible parts of plants, otherwise prepared or preserved...other...other...bean cake, bean stick, miso and similar products. The rate of duty will be 7 percent ad valorem.

The applicable subheading for Chinese Seitan will be 2106.90.6097, HTS, which provides for food preparations not elsewhere specified or included...other...other...containing sugar derived from sugar cane and/or sugar beets. The rate of duty will be 10 percent ad valorem.

The applicable subheading for Vege-Spread will be 2106.90.6099, HTS, which provides for food preparations not elsewhere specified or included...other...other...other. The rate of duty will be 10 percent ad valorem.

Goods classifiable under subheadings 1901.90.9060, 2008.99.9010, 2106.90.6097, and 2106.90.6099, HTS, which have originated in the territory of Canada, will be entitled to a 6, 4.2, 6 and 6 percent ad valorem rate of duty, respectively, under the United States-Canada Free Trade Agreement (FTA) 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.


Jean F. Maguire
Area Director

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