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NY E85139

August 13, 1999

CLA-2-19:RR:NC:2:228 E85139


TARIFF NO.: 1901.20.8000

Mr. Roger M. Ludwig
Ameri-Can Customshouse Brokers, Inc.
15 Lawrence Bell Drive
Amherst, NY 14221

RE: The tariff classification of frozen cookie doughs from Canada

Dear Mr. Ludwig:

In your letter dated August 4, 1999, on behalf of Tasty Batters, Concord, Ontario, Canada you requested a tariff classification ruling.

Ingredients breakdowns and copies of the nutritional labeling information for six products, were submitted with your letter. The products are described as frozen cookie dough, packed in 3-pound plastic tubs, for ultimate sale to retail consumers by organizations engaged in fundraising drives. Ingredients common to all varieties (Peanut Butter, Honey Raisin Oatmeal, White Chocolate Macadamia, Chocolate Chunk Pecan, Double Chocolate Chunk, and Chunky Chocolate) are flour, margarine, sugar, brown sugar, eggs, and baking soda. Other ingredients, depending on variety, are peanut butter, rolled oats, raisins, chocolate chunks, white chocolate chunks, macadamia nuts, pecans, cocoa powder, honey, buttermilk, salt, spice, and artificial flavor.

The applicable subheading for the frozen cookie doughs will be 1901.20.8000, 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 basisÂmixes and doughs for the preparations of bakersÂ’ wares of heading 1905ÂotherÂother. The rate of duty will be 8.8 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 212-637-7065.


Robert B. Swierupski

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