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NY D82547

October 7, 1998

CLA-2-19:RR:NC:2:228 D82547


TARIFF NO.: 1901.20.6500; 1901.20.7000

Mr. Robert L. Eisen
Coudert Brothers
1114 Avenue of the Americas
New York, NY 10036-7703

RE: The tariff classification of cookie dough from Canada

Dear Mr. Eisen:

In your letter dated September 17, 1998, on behalf of Pro Pastries, Inc. (d/b/a Heinz Bakery Products), you requested a tariff classification ruling.

Ingredients breakdowns for five representative products were submitted with your letter. The merchandise consists of uncooked, ready-to-bake, cut to shape, frozen cookie doughs, placed on waxed paper, layered in a cardboard carton, and sold to establishments such as donut shops, for on-premises baking and subsequent sale to retail purchasers. Ingredients common to all of these representative doughs are flour, liquid whole eggs, brown sugar, white sugar, and butter. Other ingredients, depending on flavor, are vanilla, peanut butter, chocolate chips or chunks, cocoa, nuts, raisins, rolled oats, cinnamon, margarine, salt, and baking soda or baking powder. All contain over 10 but less than 65 percent cane or beet sugar, on a dry weight basis, and over 5.5 percent, by weight, of butterfat.

The applicable subheading for these frozen cookie doughs, if imported in quantities that fall within the limits described in additional U.S. note 3 to chapter 19, will be 1901.20.6500, Harmonized Tariff Schedule of the United States (HTS), which provides for food preparations of flour, 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 included... mixes and doughs for the preparation of bakers' wares of heading 1905...other...mixes and doughs described in additional U.S. note 1 to chapter 19...described in additional U.S. note 3 to this chapter and entered pursuant to its provisions. The rate of duty will be 10 percent ad valorem. If the quantitative limits of additional U.S. note 3 to chapter 19 have been reached, the product will be classified in subheading 1901.20.7000, HTS, and dutiable at the rate of 44.8 cents per kilogram plus 9 percent ad valorem.

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

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 212-466-5760.


Robert B. Swierupski

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