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NY 803533

November 2, 1994

CLA-2-16:S:N:N7:228 803533


TARIFF NO.: 1605.90.5500; 2104.10.0060

Mr. Neil Smith
United Customs Brokers
420 Rue Notre Dame O.
Montreal, Quebec H2Y 2G6 Canada

RE: The tariff classification of food products from Canada

Dear Mr. Smith:

In your letter dated October 19, 1994, on behalf of Les Plats du Chef, Inc., Pointe Claire, Quebec, Canada, you requested a tariff classification ruling.

Descriptive literature accompanied your letter. Escargot en Brioche is a frozen product, consisting of a small pastry bun with a filling of escargot in garlic butter. The escargot comprises 26.1 percent of the article, by weight. This product will be put up in packages containing 12 or 20 buns, weighing 225 or 325 grams, net weight, respectively. Onion Soup au Gratin is composed of beef consomme, onions, gruyeres cheese, croutons, gelatin, flour, garlic, and spices. The soup is frozen, and packed in containers holding 275 grams, net weight.

The applicable subheading for the escargot en brioche will be 1605.90.5500, Harmonized Tariff Schedule of the United States (HTS), which provides for crustaceans, molluscs and other aquatic invertebrates, prepared or preserved...other...other...snails, other than sea snails. The rate of duty will be 5 percent ad valorem.

The applicable subheading for the onion soup au gratin will be 2104.10.0060, HTS, which provides for soups and broths and preparations therefor...other...other. The duty rate will be 7 percent ad valorem.

Your inquiry does not provide enough information for us to give a classification ruling on the warm and cold canapes hors d'oeuvres. Your request for a classification ruling should state whether or not the pastry shell for these products is fully or partially cooked, prior to freezing.

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


Jean F. Maguire
Area Director

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